Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP
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- Brian M. Burnett & Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2015. "Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 212-249, September.
References listed on IDEAS
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- Elkins, Hamilton & Entwistle, Gary & Schmidt, Regan N., 2021. "The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
- Farshadfar, Shadi & Samarbakhsh, Laleh & Jiang, Yige, 2023. "Financial statement comparability and the usefulness of earnings: Some Canadian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
- Sakthi Mahenthiran & Berta Silva Palavecinos & Hanns De La Fuente-Mella, 2020. "The Effect of Board Links, Audit Partner Tenure, and Related Party Transactions on Misstatements: Evidence from Chile," IJFS, MDPI, vol. 8(4), pages 1-21, December.
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More about this item
Keywords
IFRS; U.S. GAAP; accounting choice; earnings quality.;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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