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Discussion of "Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study"
| Content Provider | Semantic Scholar |
|---|---|
| Author | Hope, Ole-Kristian |
| Copyright Year | 2007 |
| Abstract | Using firms listed on the German Neuer Markt, Van der Meulen, Gaeremynck, and Willekens (henceforth MGW) investigate whether there are significant difference in four attributes of earnings between firms that apply U.S. GAAP and firms that apply IFRS (or IAS). In my opinion, this study provides a timely investigation of an issue of considerable interest to both regulators and academics. Currently about 100 countries either require or allow the use of IFRS for their domestic publicly listed corporations. In the near future, we will likely only have two accounting standards worldwide: IFRS and U.S. GAAP. Given the adoption of IFRS around the world and the relative lack of evidence on effects of such adoption, the authors do not have to try hard to motivate their study. MGW have made several improvements to the paper following their presentation – and my discussion of their paper – at the International Journal of Accounting Conference in Paris. Consequently, my discussion here will be relatively brief and will focus on a few selected issues. |
| Starting Page | 143 |
| Ending Page | 147 |
| Page Count | 5 |
| File Format | PDF HTM / HTML |
| DOI | 10.1016/j.intacc.2007.04.002 |
| Volume Number | 42 |
| Alternate Webpage(s) | http://cmhonors.pbworks.com/f/%252BAttribute_differences_between_USGAAP_and_IFRS---An_Exploratory_study.pdf |
| Alternate Webpage(s) | https://doi.org/10.1016/j.intacc.2007.04.002 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Discussion |
