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Earnings quality : evidence from Canadian firms' choice between IFRS and US GAAP

Burnett, Brian M.; Gordon, Elizabeth A.; Jorgensen, Bjorn N. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 212-249

Persistent link: https://www.econbiz.de/10011409882

Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market

Gordon, Elizabeth A. - 2017

We compare various earnings attributes of two accounting standards in one regulatory environment. We consider all firms that file Form 20-F reconciliations from IFRS to USGAAP with the SEC for 2004-2006. We find USGAAP and IFRS share many earnings attributes with two notable exceptions: USGAAP...

Persistent link: https://www.econbiz.de/10012746782

Disclosure level and compliance with IASs: a comparison of companies with and without US listings and filings

Street, Donna L.; Bryant, Stephanie M. - In: Developments in financial reporting by multinationals, (pp. 312-336). 2004

Persistent link: https://www.econbiz.de/10002129077

Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries : company- and country-level determinants

Glaum, Martin; Schmidt, Peter; Street, Donna L.; Vogel, … - In: Accounting and business research : a research quarterly … 43 (2013) 3, pp. 163-204

Persistent link: https://www.econbiz.de/10009754621

Have "European" and US GAAP measures of income and equity converged under IFRS? : evidence from European companies listed in the US

Gray, Sidney J.; Linthicum, Cheryl L.; Street, Donna L. - In: Accounting and business research : a research quarterly … 39 (2009) 5, pp. 431-447

Persistent link: https://www.econbiz.de/10003916602

Disclosure level and compliance with IASs : a comparison of companies with and without US listings and filings

Street, Donna L.; Bryant, Stephanie M. - 2008

Persistent link: https://www.econbiz.de/10003715992