Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability

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...

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Bibliographic Details
Main Authors:	Hopkins, P.E (Author), Kabureck, G. (Author), Lin, S. (Author), Riccardi, W.N (Author), Wang, C. (Author)
Format:	Article
Language:	English
Published:	Wiley-Blackwell 2019
Online Access:	View Fulltext in Publisher

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