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Keywords: U.S. GAAP
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Journal Articles
Journal of International Accounting Research (2019) 18 (1): 47–70.
Published: 01 March 2019
... countries, and investors reward firms with accounting standards more conforming to U.S. GAAP (e.g., Bradshaw, Bushee, and Miller 2004 ). A large reconciliation number can also induce different interpretations of underlying accounting numbers and increase the uncertainty among investors ( Chen and Sami 2008...
Journal Articles
Journal of International Accounting Research (2018) 17 (3): 21–41.
Published: 01 September 2018
...Marc Cussatt; Li Huang; Troy J. Pollard ABSTRACT This study examines whether accounting quality changed for a diverse set of German firms that were required to switch accounting standards from U.S. Generally Accepted Accounting Principles (U.S. GAAP) to International Financial Reporting Standards...
Journal Articles
Journal of International Accounting Research (2017) 16 (1): 1–19.
Published: 01 March 2017
... risk, and audit fees. The results also provide direct evidence to support the SEC's (2007) claim that eliminating the Form 20-F reconciliation would reduce the preparation costs and regulatory burdens for foreign issuers. 2017 IFRS U.S. GAAP Form 20-F reconciliation audit fees industry...
Journal Articles