Differences in earnings management between firms using US GAAP and IAS/IFRS

Author： Liu Chunhui Yuen Chun Yip (posthumously) Lee J. Yao Chan Siew H.

ISSN： 1475-7702

Source： Review of Accounting and Finance, Vol.13, Iss.2, 2014-05, pp. : 134-155

Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.

Previous Menu Next

Related content

Earnings management under German GAAP versus IFRS

By van Tendeloo Brenda Vanstraelen Ann

European Accounting Review, Vol. 14, Iss. 1, 2005-01 ,pp. : 155-180

Routledge Ltd

Access to resources Recommend Favorite

Impact of the IFRS and US-GAAP on economic-financial indicators

By Beuren Ilse Maria Hein Nelson Klann Roberto Carlos

Managerial Auditing Journal, Vol. 23, Iss. 7, 2008-07 ,pp. : 632-649

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

Cost of equity capital of foreign firms: Did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconciliation?

By Han Fei He Haihong

Review of Accounting and Finance, Vol. 12, Iss. 3, 2013-08 ,pp. : 268-285

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

Shortcomings of performance reporting under IAS/IFRS: a conceptual and empirical study

By Haller Axel Schloßgangl Maria

International Journal of Accounting, Auditing and Performance Evaluation, Vol. 2, Iss. 3, 2005-09 ,pp. : 281-299

Inderscience Publishers

Access to resources Recommend Favorite

A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS

By Lin Henghsiu Paananen Mari

International Journal of Accounting, Auditing and Performance Evaluation, Vol. 7, Iss. 3, 2011-06 ,pp. : 219-252

Inderscience Publishers

Access to resources Recommend Favorite