Browsing by Author "Herring, Calandria"
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GAAP CONVERGENCE WITH IFRS: LIKELIHOOD OF ADOPTION AND EFFECTS OF LIFO DISALLOWANCE
Herring, Calandria (University of Texas at Arlington, 2021-05)International Financial Reporting Standards (IFRS) were created to address the lack of a standard global financial reporting language. This work examines whether a push for convergence with or the adoption of IFRS will ...