Are IFRS-based and US GAAP-based accounting amounts comparable?

References

Page 1

	Year	Citations
Law and Finance Rafael La Porta, Florencio López‐de‐Silanes, Andrei Shleifer, Journal of Political Economy Business LawEuropean LawTransactional LawLawUnfair Competition	1998	17.8K
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors Patricia Dechow, Ilia D. Dichev The Accounting Review Economic AccountingNew MeasureAccountingAccounting PracticeBusiness	2002	5.2K
Earnings management and investor protection: an international comparison Christian Leuz, Dhananjay Nanda, Peter D. Wysocki Journal of Financial Economics Earnings ManagementAccountingBusinessInternational AccountingFinancial Statement	2003	5.1K
The conservatism principle and the asymmetric timeliness of earnings1 Sudipta Basu Journal of Accounting and Economics Empirical FinanceEconomicsFinancial EconomicsBusinessConservatism Principle	1997	4.2K
The effect of international institutional factors on properties of accounting earnings Ray Ball, S.P. Kothari, Ashok Robin Journal of Accounting and Economics AccountingAccounting PolicyBusinessInternational AccountingInternational Institutional Factors	2000	3.3K
International Accounting Standards and Accounting Quality Mary E. Barth, Wayne R. Landsman, Mark H. Lang Journal of Accounting Research Accounting PracticeInternational Accounting StandardsAuditingInternational AccountingAudit Quality	2008	3K
The information content of losses Carla Hayn Journal of Accounting and Economics Market FailureAccountingRisk ManagementBusinessEconomic Analysis	1995	2.5K
Earnings quality in UK private firms: comparative loss recognition timeliness Ray Ball, Lakshmanan Shivakumar Journal of Accounting and Economics AccountingAccounting PracticeBusinessUk Private FirmsFinancial Statement	2004	2.5K
Capital markets research in accounting S.P. Kothari Journal of Accounting and Economics AccountingAccounting PolicyAccounting PracticeBusinessCapital Markets Research	2001	2.4K
The Economic Consequences of Increased Disclosure Christian Leuz, Robert E. Verrecchia Journal of Accounting Research	2000	2.3K

Page 1