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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| Format: | Article |
| Language: | English |
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Emerald Publishing
2022-12-01
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| Series: | Journal of Capital Markets Studies |
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| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/JCMS-06-2022-0022/full/pdf |