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Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards

  • Street, Donna L.
  • Nichols, Nancy B.
  • Gray, Sidney J.
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-3YWXK3P-2/2/b151b7bbffd21a12680adff693143031
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 35 (2000)
    Issue (Month): 1 (03)
    Pages: 27-63

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    Handle: RePEc:eee:accoun:v:35:y:2000:i:1:p:27-63
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620179

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    1. Rees, Lynn L., 1996. "A comparison of investors' abilities to assimilate U.S. GAAP disclosures," Journal of Accounting and Public Policy, Elsevier, vol. 15(3), pages 271-287.
    2. P. Weetman & E. A. E. Jones & C. A. Adams & S. J. Gray, 1998. "Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 189-208, March.
    3. Niclas Hellman, 1993. "A comparative analysis of the impact of accounting differences on profits and return on equity," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 495-530.
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