Rouvolis, Sotirios - In: Journal of capital markets studies 6 (2022) 3, pp. 242-286
, International Financial Reporting Standards (IFRS) had a more timely effect than US Generally Accepted Accounting Principles (GAAP … way, this paper aim to enrich the results of these decisions, and illuminate aspects of amendments to IFRS and US GAAP in …/methodology/approach: The study sought to detect whether IFRS and US GAAP protected firms from abnormal sales arising from the outbreak of the …