Do IFRS-based and U.S. GAAP-based ratios render equivalent information?

Thomas Zeller; John Kostolansky; Michail Bozoudis

doi:10.1504/IJAAPE.2020.112708

Do IFRS-based and U.S. GAAP-based ratios render equivalent information?

Thomas Zeller, John Kostolansky, Michail Bozoudis

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	109-129
Number of pages	21
Journal	International Journal of Accounting, Auditing and Performance Evaluation
Volume	16
Issue number	2-3
DOIs	https://doi.org/10.1504/IJAAPE.2020.112708
State	Published - 2020
Externally published	Yes

ASJC Scopus Subject Areas

Accounting
Finance
Organizational Behavior and Human Resource Management

Keywords

Comparability
Factor analysis
Financial attributes
IFRS
International Financial Reporting Standards
Ratio analysis
Standard setting
U.S. GAAP

Access to Document

10.1504/IJAAPE.2020.112708

Cite this

@article{da6e89b90a8f44489c9a6b8914c32b80,

title = "Do IFRS-based and U.S. GAAP-based ratios render equivalent information?",

keywords = "Comparability, Factor analysis, Financial attributes, IFRS, International Financial Reporting Standards, Ratio analysis, Standard setting, U.S. GAAP",

author = "Thomas Zeller and John Kostolansky and Michail Bozoudis",

note = "Publisher Copyright: Copyright {\textcopyright} 2020 Inderscience Enterprises Ltd.",

year = "2020",

doi = "10.1504/IJAAPE.2020.112708",

language = "English",

volume = "16",

pages = "109--129",

journal = "International Journal of Accounting, Auditing and Performance Evaluation",