期刊名称：Journal of Alternative Perspectives in the Social Sciences
印刷版ISSN：1944-1088
电子版ISSN：1944-1096
出版年度：2015
卷号：7
期号：2
页码：167-202
出版社：Guild of Independent Scholars
摘要：The purpose of the literature review is to discuss in-depth 18 critical aspects the SEC should evaluate prior to the adoption of IFRS in the U.S. market. The efficient market hypothesis (EMH) was examined to help the researcher evaluate the financial crisis from 2007 to 2009 as related directly to the comparability and transparency of IFRS. Empirical research studies suggest IFRS can be classified into three groups: Anglo- Saxon, Continental European, and emerging economies. Therefore, the relationship between the efficient market hypothesis (EMH) and International Financial Reporting Standards (IFRS) presents an interesting research debate among accountants.
