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Title: GAAP Convergence or convergence Gap: unfolding ten years of accounting

change

URL:
https://search.proquest.com/docview/2076272195/fulltextPDF/35100F2966F84ACBPQ/1?ac
countid=134156

Citation: Baudot, L. 2014, "GAAP convergence or convergence Gap: unfolding ten years of
accounting change", Accounting, Auditing & Accountability Journal, vol. 27, no. 6, pp. 956-994.

Research question:

Research methodology:

Longitudinal study of 23 key FAS-IASB projects undertaken between 2002 and 2011.

Sampling:

Results/findings:

Title: THE IMPACT OF IFRS ADOPTION

URL:
https://search.proquest.com/docview/1752171984/fulltextPDF/FEC50E40CFAD423BPQ/1?a
ccountid=134156

Citation:
Zaidi, Syed, PhD, MBA,C.F.E., D.C.S. & Paz, Veronica, DBA, CPA, CITP,C.F.F., C.G.M.A. 2015, "THE
IMPACT OF IFRS ADOPTION: A LITERATURE REVIEW", The Journal of Theoretical Accounting
Research, vol. 10, no. 2, pp. 116-141.

Title: Have 'European' and US GAAP measures of income and equity converged under
IFRS? Evidence from European companies listed in the US.

URL:
https://search.proquest.com/docview/198139009/fulltextPDF/35100F2966F84ACBPQ/7?acc
ountid=134156

Citation: Gray, S.J., Linthicum, C.L. & Street, D.L. 2009, "Have 'European' and US GAAP measures
of income and equity converged under IFRS? Evidence from European companies listed in the
US", Accounting and Business Research, vol. 39, no. 5, pp. 431-447.

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