articleJournal of Accounting and EconomicsApr 4, 2012Closed access

Are IFRS-based and US GAAP-based accounting amounts comparable?

MEMary E. BarthWRWayne R. LandsmanMHMark H. LangCDChristopher D. Williams

Stanford University · University of North Carolina at Chapel Hill · +2 more institutions

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Abstract

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783
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4

Topics & keywords

Topics
Keywords
  • Comparability
  • Accounting
  • Business
  • International Financial Reporting Standards
  • Enforcement
  • Accrual
  • Accounting standard
  • Earnings
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