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Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP

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IFRS and US-GAAP comparability before release No. 33-8879 : some evidence from US-listed Chinese companies

Liu, Chunhui - In: International journal of accounting and information … 19 (2011) 1, pp. 24-33

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Differences in earnings management between firms using US GAAP and IAS/IFRS

Liu, Chunhui; Yuen, Chun Yip; Yao, Lee Jian; Chan, Siew H. - In: Review of accounting & finance 13 (2014) 2, pp. 134-155

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IFRS and US‐GAAP comparability before release No. 33‐8879 : Some evidence from US‐listed Chinese companies

Liu, Chunhui - In: International Journal of Accounting & Information Management 19 (2011) 1, pp. 24-33

Purpose – The purpose of this paper is to investigate whether reported net income as per US‐generally accepted accounting principles (US‐GAAP) has become comparable to net income as per International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards...

Persistent link: https://www.econbiz.de/10014759155

2012 Awards for Excellence

Liu, Chunhui - In: International Journal of Accounting & Information Management 21 (2013) 1

Persistent link: https://www.econbiz.de/10014759273

IFRS and US-GAAP comparability before release No. 33-8879: Some evidence from US-listed Chinese companies

Liu, Chunhui - In: International Journal of Accounting and Information … 19 (2011) March, pp. 24-33

Purpose – The purpose of this paper is to investigate whether reported net income as per US-generally accepted accounting principles (US-GAAP) has become comparable to net income as per International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board...

Persistent link: https://www.econbiz.de/10008862304