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Are IFRS-based and US GAAP-based accounting amounts comparable?

2012779 citationsJournal Article

Authors

Mary E. Barth · Stanford University

Wayne R. Landsman · University of North Carolina at Chapel Hill

Mark H. Lang · University of North Carolina at Chapel Hill

Christopher D. Williams · University of Michigan–Ann Arbor

Topics & Keywords

Auditing, Earnings Management, Governance Financial Reporting and Valuation Research Accounting Theory and Financial Reporting

Publication Details

Published in: Journal of Accounting and Economics

Volume 54, Issue 1, pp. 68-93

DOI: 10.1016/j.jacceco.2012.03.001

Field-Weighted Citation Impact: 130.33

Are IFRS-based and US GAAP-based accounting amounts comparable? | Researchclopedia