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Keywords: U.S. firms
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2011) 25 (4): 837–860.
Published: 01 December 2011
...Jerry Sun; Steven F. Cahan; David Emanuel SYNOPSIS We examine the impact of IFRS adoption on the earnings quality of foreign firms cross-listed in the U.S. from countries that have already adopted IFRS on a mandatory basis. We use the cross-listed firms as surrogates for the U.S. firms so we can...