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Does the Converged Revenue Recognition Standard Improve Revenue Recognition Comparability between U.S. GAAP and IFRS?

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Does the Converged Revenue Recognition Standard Improve Revenue Recognition Comparability between U.S. GAAP and IFRS?/
作者:	Hu, Haochuan.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:	66 p.
附註:	Source: Dissertations Abstracts International, Volume: 83-04, Section: A.
Contained By:	Dissertations Abstracts International83-04A.
標題:	Home economics education. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28419855
ISBN:	9798460474035

Does the Converged Revenue Recognition Standard Improve Revenue Recognition Comparability between U.S. GAAP and IFRS?
Hu, Haochuan.

Does the Converged Revenue Recognition Standard Improve Revenue Recognition Comparability between U.S. GAAP and IFRS? - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 66 p.

Source: Dissertations Abstracts International, Volume: 83-04, Section: A.

Thesis (Ph.D.)--Oklahoma State University, 2021.

This item must not be sold to any third party vendors.

This study examines whether the new revenue recognition standard, converged between U.S. GAAP and IFRS (hereafter, New Standard), improves revenue recognition comparability between U.S. GAAP and IFRS. Using a difference-in-difference design to compare U.S. firms and IFRS foreign firms that report in the U.S. market, I find that post-adoption, revenue recognition comparability improves in key industries expected to be most-affected by the New Standard under the correlation comparability measure. Specifically, comparability improvement is evident in the telecommunication and computer software industries. However, I find earnings comparability, measured with a stock return-based proxy, decreases in non-key industries and industries with low pre-convergence comparability. Further, I find that comparability improves among U.S. firms, yet does not change among IFRS ADR firms. This study contributes to the literature by being the first to examine comparability improvement in the context of the converged New Standard's adoption, and benefits stakeholders interested in the comparability of financial information across seemingly converged standards in the global market.

ISBN: 9798460474035Subjects--Topical Terms:

3283311
Home economics education.
Subjects--Index Terms:

U.S. firms

Does the Converged Revenue Recognition Standard Improve Revenue Recognition Comparability between U.S. GAAP and IFRS?
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