Matches in SemOpenAlex for { <https://semopenalex.org/work/W93615528> ?p ?o ?g. }
Showing items 1 to 63 of
63
with 100 items per page.
- W93615528 abstract "International Accounting Standards (IAS) are emerging as a credible alternate to the U.S. GAAP. The European Commission recently issued a regulation requiring about 7,000 European public companies to adopt IAS by 2005. Similarly, the Australian government has proposed that IAS be adopted from 2005. The SEC has called for research to evaluate whether IAS should be permitted for cross-border offerings of securities in the U.S. In response, this study examines which set of standards, IAS or U.S. GAAP, produces earnings and accruals that are more useful in predicting future operating cash flows. The sample consists of firms from twelve countries representing years 1992 through 2002. The results indicate that when observations are pooled across the years 1992 through 2002, U.S. GAAP-earnings outperform IAS-earnings. However, when the time period is partitioned into before (1992-1999) and after the development and approval of core IAS standards (2000-2002), the ability of the U.S. GAAP-earnings to beat IAS-earnings is observed only for the years 1992-1999. A similar pattern is observed when earnings are disaggregated into cash flow and accruals. In short, the findings support the notion that the gap between IAS and U.S. GAAP, in terms of predictive ability, is shrinking. Overall, the findings bode well for the on-going development of IAS as a credible global accounting standard." @default.
- W93615528 created "2016-06-24" @default.
- W93615528 creator A5059631840 @default.
- W93615528 date "2003-07-16" @default.
- W93615528 modified "2023-09-28" @default.
- W93615528 title "Which is More Useful for Predicting Future Cash Flows, IAS-Earnings or U.S. GAAP-Earnings?" @default.
- W93615528 hasPublicationYear "2003" @default.
- W93615528 type Work @default.
- W93615528 sameAs 93615528 @default.
- W93615528 citedByCount "2" @default.
- W93615528 crossrefType "posted-content" @default.
- W93615528 hasAuthorship W93615528A5059631840 @default.
- W93615528 hasConcept C10138342 @default.
- W93615528 hasConcept C121955636 @default.
- W93615528 hasConcept C128769094 @default.
- W93615528 hasConcept C144133560 @default.
- W93615528 hasConcept C163428354 @default.
- W93615528 hasConcept C163867264 @default.
- W93615528 hasConcept C166819830 @default.
- W93615528 hasConcept C199521495 @default.
- W93615528 hasConcept C2776034101 @default.
- W93615528 hasConcept C2781426361 @default.
- W93615528 hasConcept C4577558 @default.
- W93615528 hasConcept C544937707 @default.
- W93615528 hasConceptScore W93615528C10138342 @default.
- W93615528 hasConceptScore W93615528C121955636 @default.
- W93615528 hasConceptScore W93615528C128769094 @default.
- W93615528 hasConceptScore W93615528C144133560 @default.
- W93615528 hasConceptScore W93615528C163428354 @default.
- W93615528 hasConceptScore W93615528C163867264 @default.
- W93615528 hasConceptScore W93615528C166819830 @default.
- W93615528 hasConceptScore W93615528C199521495 @default.
- W93615528 hasConceptScore W93615528C2776034101 @default.
- W93615528 hasConceptScore W93615528C2781426361 @default.
- W93615528 hasConceptScore W93615528C4577558 @default.
- W93615528 hasConceptScore W93615528C544937707 @default.
- W93615528 hasLocation W936155281 @default.
- W93615528 hasOpenAccess W93615528 @default.
- W93615528 hasPrimaryLocation W936155281 @default.
- W93615528 hasRelatedWork W1563647428 @default.
- W93615528 hasRelatedWork W195698454 @default.
- W93615528 hasRelatedWork W2019159997 @default.
- W93615528 hasRelatedWork W2025352909 @default.
- W93615528 hasRelatedWork W2030863245 @default.
- W93615528 hasRelatedWork W2051037294 @default.
- W93615528 hasRelatedWork W2061238104 @default.
- W93615528 hasRelatedWork W2065970731 @default.
- W93615528 hasRelatedWork W2100054560 @default.
- W93615528 hasRelatedWork W2138564344 @default.
- W93615528 hasRelatedWork W2158738018 @default.
- W93615528 hasRelatedWork W2167318496 @default.
- W93615528 hasRelatedWork W2201495705 @default.
- W93615528 hasRelatedWork W2782062641 @default.
- W93615528 hasRelatedWork W2891869320 @default.
- W93615528 hasRelatedWork W3121597473 @default.
- W93615528 hasRelatedWork W3122030100 @default.
- W93615528 hasRelatedWork W3123463517 @default.
- W93615528 hasRelatedWork W3123676488 @default.
- W93615528 hasRelatedWork W3124662750 @default.
- W93615528 isParatext "false" @default.
- W93615528 isRetracted "false" @default.
- W93615528 magId "93615528" @default.
- W93615528 workType "article" @default.