Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study

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How has the financial crisis affected earnings management? A European study (2015, background): “…regressors not only allows controlling for size but also for several firms’ characteristics, such as income persistence, wealth of the entity (Barth et al., 1998), and for their different levels of risk (Kothari and Zimmerman, 1995; Barth et al., 1998; Hope, 2007; Van Der Meulen et al., 2007).”
Quality of financial reporting: measuring qualitative characteristics (2009, background): “…the influence US GAAP and IFRS have on the quality of financial reports show positive, insignificant and negative differential effects (Barth et al., 2008; Van der Meulen et al., 2007; Barth et al., 2006; Bartov et al., 2005; Psaros & Trotman, 2004; Amir et al., 1993; Ashbaugh and Olsson, 2002).”
The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms (2013, background): “Van der Meulen et al. (2007) investigated the attribute differences (value relevance and timeliness) between US GAAP and IFRS earnings.”
Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe: The Value Relevance of Accounting Data under IFRS (2010, unknown): “Controversy also exists as to whether the US GAAP are more value relevant than IFRS (Harris and Muller, 1999; Van der Meulen et al, 2007).”