Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications
The focus of the study is on financial reporting for non-U.S. firms registered with the Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and e...
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| Format: | Others |
| Language: | English |
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University of North Texas
2003
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| Online Access: | https://digital.library.unt.edu/ark:/67531/metadc4400/ |