The potential adoption of IFRS for U.S. issuers: A textual analysis of responses to the proposal

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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...

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Bibliographic Details
Main Authors:	Pawsey, N., Brown, Alistair, Chatterjee, Bikram
Format:	Journal Article
Published:	Faculty of Business and Accountancy, University of Malaya 2013
Online Access:	http://ajba.um.edu.my/filebank/published_article/4786/4.pdf http://hdl.handle.net/20.500.11937/33829

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