Do IFRS-based and U.S. GAAP-based ratios render equivalent information?
Year of publication: |
2020
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Authors: | Zeller, Thomas L. ; Kostolansky, John ; Bozoudis, Michail |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8016, ZDB-ID 2170811-3. - Vol. 16.2020, 2/3, p. 109-129
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Subject: | ratio analysis | IFRS | International Financial Reporting Standards | US GAAP | comparability | factor analysis | financial attributes | standard setting | Bilanzierungsgrundsätze | Accounting standards | USA | United States | Vergleich | Comparison | Faktorenanalyse | Factor analysis |
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