Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability
One of the primary objectives of both adoption of IFRS and convergence between IFRS and U.S. GAAP is to increase financial statement comparability. Using a unique setting in Germany, we compare the effectiveness of these two approaches in achieving this desired outcome. Our empirical tests show that...
Main Authors: | , , , , |
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Format: | Article |
Language: | English |
Published: |
Wiley-Blackwell
2019
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Online Access: | View Fulltext in Publisher |