Accounting Quality: International Accounting Standards and US GAAP
本文档由 englishpapers 分享于2010-10-27 04:14
We compare measures of accounting quality for IAS firms to those for US firms to investigate whether US GAAP-based accounting amounts are associated with less earnings management, more timely loss recognition, and higher value relevance than IAS-based accounting amounts. We find that US firms exhibit higher accounting quality than IAS firms. Comparisons of accounting..
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