{"id":"https://openalex.org/W2055967477","doi":"https://doi.org/10.1504/ijaape.2004.004141","title":"The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations","display_name":"The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations","publication_year":2004,"publication_date":"2004-01-01","ids":{"openalex":"https://openalex.org/W2055967477","doi":"https://doi.org/10.1504/ijaape.2004.004141","mag":"2055967477"},"language":"en","primary_location":{"id":"doi:10.1504/ijaape.2004.004141","doi":"https://doi.org/10.1504/ijaape.2004.004141","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijaape.2004.004141","pdf_url":null,"source":{"id":"https://openalex.org/S62246846","display_name":"International Journal of Accounting Auditing and Performance Evaluation","issn_l":"1740-8008","issn":["1740-8008","1740-8016"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting, Auditing and Performance Evaluation","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024876269","display_name":"Jos\u00e9 Luis Ucieda Blanco","orcid":"https://orcid.org/0000-0002-4473-5688","observed_orcids":["https://orcid.org/0000-0002-4473-5688"]},"institutions":[{"id":"https://openalex.org/I63634437","display_name":"Universidad Aut\u00f3noma de Madrid","ror":"https://ror.org/01cby8j38","country_code":"ES","type":"education","lineage":["https://openalex.org/I63634437"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Jose Luis Ucieda Blanco","raw_affiliation_strings":["","Autonomous University of Madrid"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]},{"raw_affiliation_string":"Autonomous University of Madrid","institution_ids":["https://openalex.org/I63634437"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033213544","display_name":"Beatriz Garc\u00eda Osma","orcid":"https://orcid.org/0000-0002-6600-8342","observed_orcids":["https://orcid.org/0000-0002-6600-8342"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Beatriz Garcia Osma","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":14.8014,"has_fulltext":false,"cited_by_count":31,"citation_normalized_percentile":{"value":0.98266469,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"1","issue":"1","first_page":"5","last_page":"5"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7836999893188477,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7836999893188477,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.2079000025987625,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.002899999963119626,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ias-ifrs","display_name":"IAS/IFRS","score":0.7509999871253967},{"id":"https://openalex.org/keywords/us-gaap","display_name":"US GAAP","score":0.9959999918937683},{"id":"https://openalex.org/keywords/form-20-f","display_name":"Form 20-F","score":0.8109999895095825},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.6240000128746033},{"id":"https://openalex.org/keywords/accounting-standards-convergence","display_name":"accounting standards convergence","score":0.6819999814033508},{"id":"https://openalex.org/keywords/foreign-private-issuers","display_name":"foreign private issuers","score":0.5120000243186951}],"concepts":[{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.9445137977600098},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8519372940063477},{"id":"https://openalex.org/C123307717","wikidata":"https://www.wikidata.org/wiki/Q1003682","display_name":"Materiality (auditing)","level":2,"score":0.7249135971069336},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.547241747379303},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5303096771240234},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5250130295753479},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3469063639640808},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.24891355633735657},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09240704774856567},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C107038049","wikidata":"https://www.wikidata.org/wiki/Q35986","display_name":"Aesthetics","level":1,"score":0.0},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1504/ijaape.2004.004141","doi":"https://doi.org/10.1504/ijaape.2004.004141","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijaape.2004.004141","pdf_url":null,"source":{"id":"https://openalex.org/S62246846","display_name":"International Journal of Accounting Auditing and Performance Evaluation","issn_l":"1740-8008","issn":["1740-8008","1740-8016"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting, Auditing and Performance Evaluation","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ids:ijaape:v:1:y:2004:i:1:p:5-36","doi":null,"is_oa":false,"landing_page_url":"http://www.inderscience.com/link.php?id=4141","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:2247017180","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=2013311","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320320300","display_name":"European Commission","ror":"https://ror.org/00k4n6c32"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W3122891861"],"related_works":["https://openalex.org/W69229343","https://openalex.org/W2247017180","https://openalex.org/W7044102337","https://openalex.org/W6999669453","https://openalex.org/W2052738473","https://openalex.org/W608592517","https://openalex.org/W2512043647","https://openalex.org/W3124164089","https://openalex.org/W1529408985","https://openalex.org/W2323730052"],"abstract_inverted_index":{"This":[0],"paper":[1],"studies":[2],"the":[3,19,33,47,70,79],"comparability":[4],"between":[5],"US":[6,25,101],"GAAP":[7,26,102],"and":[8,54,62,75,85,100],"International":[9],"Accounting":[10],"Standards/International":[11],"Financial":[12],"Reporting":[13],"Standards":[14],"(IAS/IFRS)":[15],"by":[16,28,58,63],"looking":[17],"at":[18],"Form":[20],"20-F":[21],"reconciliation":[22],"adjustments":[23],"to":[24,37,45,104],"made":[27],"firms":[29],"using":[30],"IASs":[31,99],"in":[32,43],"period":[34],"from":[35],"1995":[36],"2001.":[38],"Adjustments":[39],"have":[40],"been":[41],"classified":[42],"categories":[44],"identify":[46,78],"characteristics":[48],"of":[49],"reported":[50],"differences:":[51],"frequency,":[52],"significance":[53],"materiality.":[55],"Previous":[56],"research":[57],"Street":[59],"et":[60,65],"al.":[61,66],"Adams":[64],"found":[67],"evidence":[68],"that":[69,81,86],"differences":[71,96],"were":[72],"both":[73],"material":[74,88,95],"significant.":[76],"We":[77],"areas":[80],"are":[82],"frequently":[83],"reconciled":[84],"produce":[87],"adjustments.":[89],"Overall,":[90],"we":[91],"conclude":[92],"that,":[93],"although":[94],"still":[97],"exist,":[98],"seem":[103],"be":[105],"converging.":[106]},"counts_by_year":[{"year":2018,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}