Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements
Purpose-The main objective of this study is to provide a judgment on the comparability of financial statements prepared under IFRS and US-GAAP. We developed two research questions for evaluating comparability within Europe (IFRS) and within the US (US GAAP) and for testing whether comparability is h...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Canadian Center of Science and Education
2016
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| Online Access: | http://hdl.handle.net/20.500.11937/53994 |