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Keywords: Inventories
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Journal Articles
International Journal of Accounting and Information Management (2022) 30 (1): 95–114.
Published: 16 December 2021
... between US GAAP and IFRS can be explained, at least in part, by greater market multiples being placed on inventories and goodwill using US GAAP. This is offset in part by greater multiples being placed on other assets under IFRS. Originality/value The authors replicate earlier studies but also extend...
