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Are earnings more volatile under IFRS?
Bhopinder Singh Gill (author)Han Donker (Thesis advisor)University of Northern British Columbia (Degree granting institution)
Master of Business Administration (MBA)
Number of pages in document: 81
This empirical study has been done to test the hypothesis that there is increased volatility of reported earnings under International Financial Reporting Standards (IFRS) as opposed to the earnings being presented under another reporting standard such as US Generally Accepted Accounting Principles (GAAP) or other individual country GAAP. Increased earnings volatility was an expected cost of IFRS reporting.
Financial statements -- Standards.Accounting -- Standards.International business enterprises -- Accounting.