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Financial sector and outbreak of the economic crisis in 2008: IFRS versus US GAAP

Purpose – Testing a total of five hypotheses, the paper contributes to overall comparison of the two regimes, as it scrutinises whether these improvements have helped regulate this sector. Although it appears that, for the first time, International Financial Reporting Standards (IFRS) had a more tim...

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Autor principal: Sotirios Rouvolis
Format: Artigo
Idioma:Inglês
Publicat: Emerald Publishing 2022-12-01
Col·lecció:Journal of Capital Markets Studies
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Accés en línia:https://www.emerald.com/insight/content/doi/10.1108/JCMS-06-2022-0022/full/pdf
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