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The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS

Steve Lin1; Grace Pownall2; Assma Sawani3; Changjiang Wang4

1 University of Memphis · 2 Emory University · 3 University of Colorado Colorado Springs · 4 University of Cincinnati

Review of Accounting Studies 2025
DOI
10.1007/s11142-024-09851-7
Volume
30 (2)
Pages
1500-1542
Language
en
Export
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Sources
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