Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market

Purpose Studies show firms reporting using Generally Accepted Accounting Principles in the United States (US GAAP) and International Financial Reporting Standards (IFRS) are similarly valued in the market, however, these studies are limited due to the noise present in international studies from regu...

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Veröffentlicht in:	International journal of accounting and information management 2022-02, Vol.30 (1), p.95-114
Hauptverfasser:	Cipriano, Michael, Cole, Elizabeth T, Briggs, John
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting policies Book value Costs Economic crisis Equity Financial reporting GAAP Goodwill International accounting standards International Financial Reporting Standards Inventory LIFO Literature reviews Reconciliation Valuation
Online-Zugang:	Volltext
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