Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?
Author:
Publisher
Elsevier BV
Reference87 articles.
1. A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP
2. Response to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation To U.S. GAAP File No. S7–13–07
3. Illiquidity and stock returns, cross-section and time-series effects;Y Amihud;Journal of Financial Markets,2002
4. An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values;H Ashbaugh;The Accounting Review,2002
5. Firm Characteristics and Informed Trading: Implications for Asset Pricing
Cited by 4 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Do Client Characteristics Really Drive the Big N Effect? Evidence from Matching Methods;SSRN Electronic Journal;2014
2. Cost of equity capital of foreign firms;Review of Accounting and Finance;2013-08
3. Cost-of-Capital Effects of IFRS Reporting in the United States;SSRN Electronic Journal;2011
4. Did Eliminating the 20-F Reconciliation Between IFRS and US GAAP Matter?;SSRN Electronic Journal;2010
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3