Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements

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...

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Bibliographic Details
Main Authors: Doni, F., Taplin, Ross, Verona, R.
Format: Journal Article
Published: Canadian Center of Science and Education 2016
Online Access:http://hdl.handle.net/20.500.11937/53994

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