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Are U.S. GAAP-Based and IFRS-Based Accounting Amounts more Comparable after the Revised Lease Standards? Evidence from ASC 842 and IFRS 16

Altamuro, Jennifer Lynne M.; Chen, Lucy Huajing; Li, Yiwen - 2023

This study examines whether the revised lease standards (ASC 842 and IFRS 16) make U.S. GAAP-based accounting amounts more comparable with IFRS-based accounting amounts. Our study is motivated by the FASB and the IASB’s call for research on the comparability of the revised lease standards. We...

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Performance pricing in bank debt contracts

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How does internal control regulation affect financial reporting?

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