Jategaonkar, Shrikant P.; Lovata, Linda; Sierra, Gregory E - 2015
.S. stock exchanges to report under International Financial Reporting Standards (IFRS) or U.S. Generally Accepted Accounting … Principles (U.S. GAAP). This study investigates if analyst forecast accuracy is affected by the reporting standards used. If U ….S. GAAP and IFRS are equivalent sets of high-quality standards, as purported by the IASB and SEC, then there should not be any …