Pricing of Foreign GAAP Earnings in U.S. Capital Market Prior to the SEC Required Reconciliation Disclosure

International Journal of Accounting

Volumn 34, Issue 4, 1999, Pages 539-556

  Gornik Tomaszewski, Sylwia ^a   Rozen, Etzmun S ^b  

^a BALDWIN WALLACE COLLEGE   (United States)

^b CLEVELAND STATE UNIVERSITY   (United States)

Author keywords

Earnings announcements; Gaap reconciliation; SEC

Indexed keywords

EID: 0012744271     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (3)

1. Alford, A., J. Jones, R. Leftwich, and M. Zmijewski. 1993. "The Relative Informativeness of Accounting Disclosures in Different Countries." Journal of Accounting Research, (Supplement): 183-223.
2. Amir, E., T.S. Harris, and E.K. Venuti. 1993. "A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations." Journal of Accounting Research, (Supplement): 230-264.
3. Bayless, R., J. Cochrane, T. Harris, J. Leisenring, J. McLaughlin, and J.P. Wirtz. 1996. "International Access to U.S. Capital Markets - an AAA Forum on Accounting Policy." Accounting Horizons, 10: 75-94.