Have 'European' and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US.
| Autor: | Gray, Sidney J.1, Linthicum, Cheryl L.2, Street, Donna L.3 donna.street@notes.udayton.edu |
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| Zdroj: | Accounting & Business Research. 2009, Vol. 39 Issue 5, p431-447. 17p. |
| Databáze: | Business Source Ultimate |
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