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| Author: | Street, D.L. Bryant, S.M. |
| Title: | Disclosure level and compliance with IASs: a comparison of companies with and without U.S. listings and filings |
| Journal: | International Journal of Accounting
2000 : VOL. 35:3, p. 305-329 |
| Index terms: | ACCOUNTING STANDARDS DISCLOSURE USA |
| Language: | eng |
| Abstract: | This research investigates the extent to which the disclosure requirements of the IASC are complied with or exceeded for companies claiming to use International Accounting Standards (IASs). Additionally, the research seeks to identify significant differences between those companies with U.S. listings, U.S. filings, and those with no U.S. listings or filings with regard to 1. compliance with IASC-required disclosures, and 2. level of disclosure (including both mandatory and voluntary items). |
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