The potential adoption of IFRS for U.S. issuers: A textual analysis of responses to the proposal
This paper uses textual analysis to analyse the comments received by the U.S. SEC on the proposal to allow U.S. listed companies to prepare financial statements following International Financial Reporting Standards (IFRS). The paper contributes to the understanding of the overall desirability of int...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Faculty of Business and Accountancy, University of Malaya
2013
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| Online Access: | http://ajba.um.edu.my/filebank/published_article/4786/4.pdf http://hdl.handle.net/20.500.11937/33829 |