Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms

By Mary E. Barth, Wayne R. Landsman, Danqing Young, Zili Zhuang. 2012

115 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3ec5e59f24c05be2dd8044fbe56ac2f1983a9a82

Citations in the corpus

• Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “Barth et al. (2011) provide evidence that the difference between local GAAP net income and restated IFRS net income is associated with stock prices and returns.”