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| Author: | Glaum, M. Street, D. L. |
| Title: | Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP |
| Journal: | Journal of international financial management & accounting
2003 : SPRING, VOL. 14:1, p. 64-100 |
| Index terms: | GAAP AUDITING STANDARDS AUDITING GERMANY USA |
| Language: | eng |
| Abstract: | This research examines compliance with both International Accounting Standards (IAS) and United States Generally Accepted Accounting Principles (US GAAP) for companies listed on Germany's New Market. This study provides the first systematic evidence regarding the enforcement of US GAAP outside the US, and accordingly not subject to Securities Exchange Commission review. The results unveil a considerable extent of non-compliance. The overall level of compliance with IAS and US GAAP disclosures is positively related to firms being audited by Big 5 auditing firms and to cross-listings on US exchanges. |
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