Are international financial reporting standards-based and US GAAP-based accounting amounts comparable? : evidence from US ADRs
Year of publication: |
2014
|
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Authors: | Eng, Li Li ; Sun, Li ; Thanyaluk Vichitsarawong |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 29.2014, 2, p. 163-187
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Subject: | accounting quality | U.S. GAAP | IFRS | 20-F | Bilanzierungsgrundsätze | Accounting standards | USA | United States | Vergleich | Comparison | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy |
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