@misc{Leuz2000,
  author    = {Christian Leuz},
  title     = {IAS versus US GAAP: a "New Market" based comparison},
  booktitle = {Universit{\"a}t Frankfurt am Main. Fachbereich Wirtschaftswissenschaften: [Working paper series / Finance and accounting] Working paper series, Finance \& Accounting ; No. 48},
  number    = {Revised: 17. November 1999},
  url       = {https://www.econbiz.de/archiv/f/uf/finanzierung/ias_vs_usgaap.pdf},
  institution = {Wirtschaftswissenschaften},
  series    = {Working paper series / Johann-Wolfgang-Goethe-Universit{\"a}t Frankfurt am Main, Fachbereich Wirtschaftswissenschaften : Finance \& Accounting},
  number    = {48},
  type      = {workingpaper},
  pages     = {39},
  year        = {2000},
}