Are International Accounting Standards-Based and US GAAP-Based Accounting Amounts Comparable?
Mary E. Barth Stanford Graduate School of Business Wayne R. Landsman University of North Carolina (UNC) at Chapel Hill – Accounting Area Mark H. Lang University of North Carolina at Chapel Hill Christopher D. Williams University of Michigan – Stephen M. Ross School of Business April 1, 2010 Rock Center for Corporate Governance at Stanford University Working Paper No.