FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124791314> ?p ?o ?g. }

• W3124791314 endingPage "349" @default.
• W3124791314 startingPage "343" @default.
• W3124791314 abstract "The decision whether to require publicly traded companies to adopt International Financial Reporting Standards (IFRS) remains in flux. In 2008, the US Securities and Exchange Commission proposed a roadmap leading to complete acceptance of IFRS in the US. With the potential replacement of US GAAP with IFRS in the near future, understanding the impact of IFRS on corporate financial reporting is more important than ever. This study examines two factors which are critical considerations in the decision to accept or not to accept IFRS in the US: How different is financial statement information derived under IFRS from information derived under US generally accepted accounting principles (GAAP); and how much incremental information value, if any, is provided by IFRS over US GAAP? The present study extends prior research by examining concurrently both differences and their impact on market performance. Findings of this study support the view that differences on financial statement results between IFRS and US GAAP are not significant, thus, supporting proponents of adoption of IFRS in the US, after which all US publicly traded companies would use IFRS and not US GAAP." @default.
• W3124791314 created "2021-02-01" @default.
• W3124791314 creator A5048374197 @default.
• W3124791314 creator A5059574930 @default.
• W3124791314 creator A5065299284 @default.
• W3124791314 date "2013-12-01" @default.
• W3124791314 modified "2023-10-16" @default.
• W3124791314 title "Measuring the impact of international reporting standards on market performance of publicly traded companies" @default.
• W3124791314 cites W1964604396 @default.
• W3124791314 cites W1974756871 @default.
• W3124791314 cites W1983626019 @default.
• W3124791314 cites W1995834279 @default.
• W3124791314 cites W1996722219 @default.
• W3124791314 cites W2023048660 @default.
• W3124791314 cites W2031586824 @default.
• W3124791314 cites W2049657124 @default.
• W3124791314 cites W2052494579 @default.
• W3124791314 cites W2055967477 @default.
• W3124791314 cites W2073115068 @default.
• W3124791314 cites W2088331306 @default.
• W3124791314 cites W2099918175 @default.
• W3124791314 cites W2115747715 @default.
• W3124791314 cites W2117253495 @default.
• W3124791314 cites W2135307151 @default.
• W3124791314 cites W2140096960 @default.
• W3124791314 cites W2141541233 @default.
• W3124791314 cites W2164184583 @default.
• W3124791314 cites W2175964138 @default.
• W3124791314 cites W3121504350 @default.
• W3124791314 cites W3121737216 @default.
• W3124791314 cites W3122020209 @default.
• W3124791314 cites W3123556084 @default.
• W3124791314 cites W3123885010 @default.
• W3124791314 cites W3123934265 @default.
• W3124791314 cites W3124110804 @default.
• W3124791314 cites W3124164089 @default.
• W3124791314 cites W3124375128 @default.
• W3124791314 cites W3125135110 @default.
• W3124791314 cites W3125721171 @default.
• W3124791314 cites W3125842200 @default.
• W3124791314 cites W3125920965 @default.
• W3124791314 cites W4247695167 @default.
• W3124791314 cites W4249720144 @default.
• W3124791314 doi "https://doi.org/10.1016/j.adiac.2013.09.001" @default.
• W3124791314 hasPublicationYear "2013" @default.
• W3124791314 type Work @default.
• W3124791314 sameAs 3124791314 @default.
• W3124791314 citedByCount "7" @default.
• W3124791314 countsByYear W31247913142014 @default.
• W3124791314 countsByYear W31247913142015 @default.
• W3124791314 countsByYear W31247913142018 @default.
• W3124791314 countsByYear W31247913142019 @default.
• W3124791314 countsByYear W31247913142020 @default.
• W3124791314 countsByYear W31247913142023 @default.
• W3124791314 crossrefType "journal-article" @default.
• W3124791314 hasAuthorship W3124791314A5048374197 @default.
• W3124791314 hasAuthorship W3124791314A5059574930 @default.
• W3124791314 hasAuthorship W3124791314A5065299284 @default.
• W3124791314 hasConcept C10138342 @default.
• W3124791314 hasConcept C119857082 @default.
• W3124791314 hasConcept C121955636 @default.
• W3124791314 hasConcept C128769094 @default.
• W3124791314 hasConcept C144133560 @default.
• W3124791314 hasConcept C163867264 @default.
• W3124791314 hasConcept C199521495 @default.
• W3124791314 hasConcept C2776034101 @default.
• W3124791314 hasConcept C2776291640 @default.
• W3124791314 hasConcept C2778587509 @default.
• W3124791314 hasConcept C2781027943 @default.
• W3124791314 hasConcept C41008148 @default.
• W3124791314 hasConcept C544937707 @default.
• W3124791314 hasConceptScore W3124791314C10138342 @default.
• W3124791314 hasConceptScore W3124791314C119857082 @default.
• W3124791314 hasConceptScore W3124791314C121955636 @default.
• W3124791314 hasConceptScore W3124791314C128769094 @default.
• W3124791314 hasConceptScore W3124791314C144133560 @default.
• W3124791314 hasConceptScore W3124791314C163867264 @default.
• W3124791314 hasConceptScore W3124791314C199521495 @default.
• W3124791314 hasConceptScore W3124791314C2776034101 @default.
• W3124791314 hasConceptScore W3124791314C2776291640 @default.
• W3124791314 hasConceptScore W3124791314C2778587509 @default.
• W3124791314 hasConceptScore W3124791314C2781027943 @default.
• W3124791314 hasConceptScore W3124791314C41008148 @default.
• W3124791314 hasConceptScore W3124791314C544937707 @default.
• W3124791314 hasIssue "2" @default.
• W3124791314 hasLocation W31247913141 @default.
• W3124791314 hasOpenAccess W3124791314 @default.
• W3124791314 hasPrimaryLocation W31247913141 @default.
• W3124791314 hasRelatedWork W2082267747 @default.
• W3124791314 hasRelatedWork W2141185334 @default.
• W3124791314 hasRelatedWork W2189559208 @default.
• W3124791314 hasRelatedWork W2416044852 @default.
• W3124791314 hasRelatedWork W2561074851 @default.
• W3124791314 hasRelatedWork W2619679856 @default.
• W3124791314 hasRelatedWork W2884749021 @default.
• W3124791314 hasRelatedWork W2923596955 @default.
• W3124791314 hasRelatedWork W958683779 @default.
• W3124791314 hasRelatedWork W2186636340 @default.

• next