A Comparative International Analysis of the Impact of Accounting Standards on Fundamental Accounting Variables: the USA versus Latin America

This article examines the comparability between Latin American Generally Accepted Accounting Principles (GAAP) and US by studying 314 of the 20-F Forms reported by Latin American companies listed on the New York Stock Exchange during the period 1997-2001. The influence of US accounting in Latin Amer...

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Bibliografische gegevens

Gepubliceerd in:	Problemas del Desarrollo. Revista Latinoamericana de Economía
Hoofdauteurs:	Mercedes Palacios Manzano, Isabel Martínez Conesa, Salvador Marín Hernández
Formaat:	Artigo
Taal:	Inglês
Gepubliceerd in:	Universidad Nacional Autónoma de México 2007
Onderwerpen:	Economía y Finanzas
Online toegang:	https://www.redalyc.org/articulo.oa?id=11820124007
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