-
1
-
-
84985256895
-
Environmental factors influencing accounting disclosure requirements of global stock exchanges
-
Summer
-
Adhikari, A., & Tondkar, R. H. (1992, Summer). Environmental factors influencing accounting disclosure requirements of global stock exchanges. Journal of International Financial Management and Accounting, 75-105.
-
(1992)
Journal of International Financial Management and Accounting
, pp. 75-105
-
-
Adhikari, A.1
Tondkar, R.H.2
-
2
-
-
0000544084
-
Volume of trading and the dispersion in financial analysts' earnings forecasts
-
April
-
Ajinkya, B. B., Atiase, R. K., & Gift, M. J. (1991, April). Volume of trading and the dispersion in financial analysts' earnings forecasts. Accounting Review, 66, 389-401.
-
(1991)
Accounting Review
, vol.66
, pp. 389-401
-
-
Ajinkya, B.B.1
Atiase, R.K.2
Gift, M.J.3
-
3
-
-
0034340509
-
Country-specific factors related to financial reporting and the value relevance of accounting data
-
Spring
-
Ali, A., & Hwang, L. (2000, Spring). Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research, 38, 1-21.
-
(2000)
Journal of Accounting Research
, vol.38
, pp. 1-21
-
-
Ali, A.1
Hwang, L.2
-
4
-
-
0000376783
-
Standardization in accounting practices: A comparative international study
-
Spring
-
AlNajjar, F. K. (1986, Spring). Standardization in accounting practices: a comparative international study. International Journal of Accounting Education and Research, 161-176.
-
(1986)
International Journal of Accounting Education and Research
, pp. 161-176
-
-
AlNajjar, F.K.1
-
5
-
-
0002421840
-
A comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations
-
Amir, E., Harris, R. S., & Venuti, E. K. (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, 31, 230-264. (Supplement).
-
(1993)
Journal of Accounting Research
, vol.31
, Issue.SUPPL.
, pp. 230-264
-
-
Amir, E.1
Harris, R.S.2
Venuti, E.K.3
-
6
-
-
21844520024
-
Capital markets effects of U.S.-Canada GAAP differences
-
Autumn
-
Bandyopadhyay, S. P., Hanna, J. D., & Richardson, G. (1994, Autumn). Capital markets effects of U.S.-Canada GAAP differences. Journal of Accounting Research, 32, 262-277.
-
(1994)
Journal of Accounting Research
, vol.32
, pp. 262-277
-
-
Bandyopadhyay, S.P.1
Hanna, J.D.2
Richardson, G.3
-
7
-
-
0000209408
-
International accounting differences and their relation to share prices: Evidence from U.K., Australian, and Canadian firms
-
Spring
-
Barth, M., & Clinch, G. (1996, Spring). International accounting differences and their relation to share prices: evidence from U.K., Australian, and Canadian firms. Contemporary Accounting Research, 134-170.
-
(1996)
Contemporary Accounting Research
, pp. 134-170
-
-
Barth, M.1
Clinch, G.2
-
8
-
-
0002616807
-
Redundant regulation of foreign security trading and U.S. competitiveness
-
Winter
-
Baumol, W. J., & Malkiel, B. G. (1993, Winter). Redundant regulation of foreign security trading and U.S. competitiveness. Journal of Applied Corporate Finance, 5, 19-27.
-
(1993)
Journal of Applied Corporate Finance
, vol.5
, pp. 19-27
-
-
Baumol, W.J.1
Malkiel, B.G.2
-
9
-
-
0010697284
-
Firm characteristics and analyst following
-
July
-
Bhushan, R. (1989, July). Firm characteristics and analyst following. Journal of Accounting and Economics, 11, 255-274.
-
(1989)
Journal of Accounting and Economics
, vol.11
, pp. 255-274
-
-
Bhushan, R.1
-
10
-
-
0002026227
-
Foreign companies and U.S. securities markets in a time of economic transformation
-
(Symposium)
-
Breeden, R. (1994). Foreign companies and U.S. securities markets in a time of economic transformation. Fordham International Law Journal, 17, S77-S96. (Symposium).
-
(1994)
Fordham International Law Journal
, vol.17
-
-
Breeden, R.1
-
11
-
-
45949121023
-
Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings
-
Brown, L. D., Griffin, P. A., Hagerman, R. L., & Zmijewski, M. E. (1987). Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings. Journal of Accounting and Economics, 9, 61-87.
-
(1987)
Journal of Accounting and Economics
, vol.9
, pp. 61-87
-
-
Brown, L.D.1
Griffin, P.A.2
Hagerman, R.L.3
Zmijewski, M.E.4
-
12
-
-
0030079327
-
The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP
-
Chan, K. C., & Seow, G. S. (1996). The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP. Journal of Accounting and Economics, 21, 139-158.
-
(1996)
Journal of Accounting and Economics
, vol.21
, pp. 139-158
-
-
Chan, K.C.1
Seow, G.S.2
-
13
-
-
84985258367
-
The utility of annual reports: An international study
-
Spring/Summer
-
Chang, L. S., Most, K. S., & Brain, C. W. (1983, Spring/Summer). The utility of annual reports: an international study. Journal of International Business Studies, 63-84.
-
(1983)
Journal of International Business Studies
, pp. 63-84
-
-
Chang, L.S.1
Most, K.S.2
Brain, C.W.3
-
14
-
-
0001931960
-
Are U.S. regulatory requirements for foreign firms appropriate?
-
(Symposium)
-
Cochrane, J. L. (1994). Are U.S. regulatory requirements for foreign firms appropriate?. Fordham International Law Journal, 17, S58-S67. (Symposium)
-
(1994)
Fordham International Law Journal
, vol.17
-
-
Cochrane, J.L.1
-
15
-
-
84978575641
-
Dispersion of expectations and trading volume
-
Summer
-
Comiskey, E. E., Walkling, R. A., & Weeks, M. A. (1987, Summer). Dispersion of expectations and trading volume. Journal of Business Finance and Accounting, 14, 229-239.
-
(1987)
Journal of Business Finance and Accounting
, vol.14
, pp. 229-239
-
-
Comiskey, E.E.1
Walkling, R.A.2
Weeks, M.A.3
-
16
-
-
0002129149
-
A classification of international financial accounting practices
-
DaCosta, R. C., Bourgeois, J. C., & Lawson, W. M. (1978). A classification of international financial accounting practices. International Journal of Accounting Education and Research, 13(2), 73-85.
-
(1978)
International Journal of Accounting Education and Research
, vol.13
, Issue.2
, pp. 73-85
-
-
DaCosta, R.C.1
Bourgeois, J.C.2
Lawson, W.M.3
-
18
-
-
21144474528
-
An empirical test of a judgmental international classification of financial reporting practices
-
First Quarter
-
Doupnik, T. S., & Salter, S. B. (1993, First Quarter). An empirical test of a judgmental international classification of financial reporting practices. Journal of International Business Studies, 41-60.
-
(1993)
Journal of International Business Studies
, pp. 41-60
-
-
Doupnik, T.S.1
Salter, S.B.2
-
19
-
-
0003129575
-
Listing of foreign securities on U.S. exchanges
-
Winter
-
Edwards, F. R. (1993, Winter). Listing of foreign securities on U.S. exchanges. Journal of Applied Corporate Finance, 5, 28-36.
-
(1993)
Journal of Applied Corporate Finance
, vol.5
, pp. 28-36
-
-
Edwards, F.R.1
-
20
-
-
0000121064
-
An empirical analysis of international accounting principles
-
Autumn
-
Frank, W. G. (1979, Autumn). An empirical analysis of international accounting principles. Journal of Accounting Research, 17, 593-605.
-
(1979)
Journal of Accounting Research
, vol.17
, pp. 593-605
-
-
Frank, W.G.1
-
21
-
-
0001945560
-
Financial analysts' forecasts of earnings: A better surrogate for market expectations
-
Fried, D., & Givoly, D. (1982). Financial analysts' forecasts of earnings: a better surrogate for market expectations. Journal of Accounting and Economics, 4, 85-107.
-
(1982)
Journal of Accounting and Economics
, vol.4
, pp. 85-107
-
-
Fried, D.1
Givoly, D.2
-
22
-
-
0002545172
-
A comparison of the stock price response to earnings disclosure in the United States and the United Kingdom
-
Summer
-
Frost, C. A., & Pownall, G. (1994, Summer). A comparison of the stock price response to earnings disclosure in the United States and the United Kingdom. Contemporary Accounting Research, 11, 59-83.
-
(1994)
Contemporary Accounting Research
, vol.11
, pp. 59-83
-
-
Frost, C.A.1
Pownall, G.2
-
23
-
-
0012704439
-
Analysts' earnings forecasts and the value relevance of 20-F reconciliations from non-U.S. to U.S. GAAP
-
Fulkerson, C. L., & Meek, G. K. (1998). Analysts' earnings forecasts and the value relevance of 20-F reconciliations from non-U.S. to U.S. GAAP. Journal of International Financial Management and Accounting, 9(1), 1-15.
-
(1998)
Journal of International Financial Management and Accounting
, vol.9
, Issue.1
, pp. 1-15
-
-
Fulkerson, C.L.1
Meek, G.K.2
-
24
-
-
0000531068
-
The formation of earnings expectations
-
July
-
Givoly, D. (1985, July). The formation of earnings expectations. Accounting Review, 60, 372-386.
-
(1985)
Accounting Review
, vol.60
, pp. 372-386
-
-
Givoly, D.1
-
25
-
-
0012744271
-
Pricing of foreign GAAP earnings in U.S. capital market prior to the SEC required reconciliation disclosure
-
Gornik-Tomaszewski, S., & Rozen, E. S. (1999). Pricing of foreign GAAP earnings in U.S. capital market prior to the SEC required reconciliation disclosure. International Journal of Accounting, 34(4), 539-556.
-
(1999)
International Journal of Accounting
, vol.34
, Issue.4
, pp. 539-556
-
-
Gornik-Tomaszewski, S.1
Rozen, E.S.2
-
26
-
-
0012638861
-
Zen and the arts of securities regulation
-
K. Lehn, & R. W. Kamphuis Jr. (Eds.), Burr Ridge, IL: Irwin Professional Publishing
-
Grundfest, J. A. (1992). Zen and the arts of securities regulation. In K. Lehn, & R. W. Kamphuis Jr. (Eds.), Modernizing U.S. securities regulation: economic and legal perspectives, Burr Ridge, IL: Irwin Professional Publishing.
-
(1992)
Modernizing U.S. Securities Regulation: Economic and Legal Perspectives
-
-
Grundfest, J.A.1
-
28
-
-
0001255080
-
Information content of analysts' composite forecast revisions
-
Autumn
-
Imhoff, Jr. E. A., & Lobo, G. J. (1984, Autumn). Information content of analysts' composite forecast revisions. Journal of Accounting Research, 22, 541-554.
-
(1984)
Journal of Accounting Research
, vol.22
, pp. 541-554
-
-
Imhoff E.A., Jr.1
Lobo, G.J.2
-
29
-
-
0001890588
-
Market liquidity and volume around earnings announcement
-
Kim, O., & Verrecchia, R. E. (1994). Market liquidity and volume around earnings announcement. Journal of Accounting and Economics, 17, 41-67.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 41-67
-
-
Kim, O.1
Verrecchia, R.E.2
-
30
-
-
4243428984
-
The role of the SEC in evaluating foreign issuers coming to U.S. markets
-
(Symposium)
-
Kosnik, R. (1994). The role of the SEC in evaluating foreign issuers coming to U.S. markets. Fordham International Law Journal, 17, S97-S111. (Symposium).
-
(1994)
Fordham International Law Journal
, vol.17
-
-
Kosnik, R.1
-
31
-
-
0012694852
-
-
LEXIS-NEXIS [SECOL File]. Dayton, OH: LEXIS-NEXIS
-
LEXIS-NEXIS [SECOL File]. Dayton, OH: LEXIS-NEXIS.
-
-
-
-
32
-
-
0012686149
-
The information content of foreign GAAP earnings and shareowners' equity and the U.S. GAAP reconciliation disclosures in SEC Form 20-F
-
Unpublished doctoral dissertation, New York, NY: New York University
-
McQueen, P. D. (1992). The information content of foreign GAAP earnings and shareowners' equity and the U.S. GAAP reconciliation disclosures in SEC Form 20-F. Unpublished doctoral dissertation, New York, NY: New York University.
-
(1992)
-
-
McQueen, P.D.1
-
33
-
-
0001477608
-
U.S. securities market responses to alternative earnings disclosures of non-U.S. multinational corporations
-
April
-
Meek, G. K. (1983, April). U.S. securities market responses to alternative earnings disclosures of non-U.S. multinational corporations. Accounting Review, 58, 394-402.
-
(1983)
Accounting Review
, vol.58
, pp. 394-402
-
-
Meek, G.K.1
-
34
-
-
0012646710
-
Capital market reactions to accounting earnings announcements in an international context
-
Meek, G. K. (1991). Capital market reactions to accounting earnings announcements in an international context. Journal of International Financial Management and Accounting, 3(2), 93-109.
-
(1991)
Journal of International Financial Management and Accounting
, vol.3
, Issue.2
, pp. 93-109
-
-
Meek, G.K.1
-
35
-
-
84993099527
-
Factors influencing voluntary annual report disclosures by U.S., U.K. and continental European multinational corporations
-
Third Quarter
-
Meek, G. K., Roberts, C. R., & Gray, S. J. (1995, Third Quarter). Factors influencing voluntary annual report disclosures by U.S., U.K. and continental European multinational corporations. Journal of International Business Studies, 555-572.
-
(1995)
Journal of International Business Studies
, pp. 555-572
-
-
Meek, G.K.1
Roberts, C.R.2
Gray, S.J.3
-
38
-
-
0001666636
-
The impact of disclosure and measurement practices on international classifications
-
Nair, R. D., & Frank, W. G. (1980). The impact of disclosure and measurement practices on international classifications. Accounting Review, 55(3), 426-450.
-
(1980)
Accounting Review
, vol.55
, Issue.3
, pp. 426-450
-
-
Nair, R.D.1
Frank, W.G.2
-
39
-
-
0002735879
-
The harmonization of international accounting standards: 1973-1979
-
Fall
-
Nair, R. D., & Frank, W. G. (1981, Fall). The harmonization of international accounting standards: 1973-1979. International Journal of Accounting, 17, 61-77.
-
(1981)
International Journal of Accounting
, vol.17
, pp. 61-77
-
-
Nair, R.D.1
Frank, W.G.2
-
40
-
-
0004149270
-
-
(3rd ed.). Boston, MA: Irwin
-
Neter, J., Wasserman, W., & Kutner, M. H. (1990). Applied linear statistical models. (3rd ed.). Boston, MA: Irwin.
-
(1990)
Applied Linear Statistical Models
-
-
Neter, J.1
Wasserman, W.2
Kutner, M.H.3
-
41
-
-
84921538216
-
A judgmental international classification of financial reporting practices
-
Spring
-
Nobes, C. W. (1983, Spring). A judgmental international classification of financial reporting practices. Journal of Business Finance and Accounting, 10, 1-19.
-
(1983)
Journal of Business Finance and Accounting
, vol.10
, pp. 1-19
-
-
Nobes, C.W.1
-
42
-
-
84985204971
-
International differences in GAAP and the pricing of earnings
-
Autumn
-
Pope, P. F., & Rees, W. P. (1992, Autumn). International differences in GAAP and the pricing of earnings. Journal of International Financial Management and Accounting, 4, 190-219.
-
(1992)
Journal of International Financial Management and Accounting
, vol.4
, pp. 190-219
-
-
Pope, P.F.1
Rees, W.P.2
-
43
-
-
0042414851
-
The information contained in reconciliations to earnings based on US accounting principles by non-US companies
-
Rees, L. L. (1995). The information contained in reconciliations to earnings based on US accounting principles by non-US companies. Accounting and Business Research, 25(100), 301-310.
-
(1995)
Accounting and Business Research
, vol.25
, Issue.100
, pp. 301-310
-
-
Rees, L.L.1
-
45
-
-
0000098990
-
Commentary on analysts' forecasts
-
December
-
Schipper, K. (1991, December). Commentary on analysts' forecasts. Accounting Horizons, 5, 105-121.
-
(1991)
Accounting Horizons
, vol.5
, pp. 105-121
-
-
Schipper, K.1
-
46
-
-
0012684571
-
-
Securities and Exchange Commission (SEC), Division of Corporation Finance Washington, DC: SEC
-
Securities and Exchange Commission (SEC), & Division of Corporation Finance, (1995). Foreign issuers and the U.S. market. Washington, DC: SEC.
-
(1995)
Foreign Issuers and the U.S. Market
-
-
-
47
-
-
0012682603
-
The SEC's open door policy
-
September 23
-
Shapiro, M. L. (1993, September 23). The SEC's open door policy. Wall Street Journal, A17.
-
(1993)
Wall Street Journal
, vol.17 A
-
-
Shapiro, M.L.1
-
48
-
-
45149141717
-
The timing of and incentives for annual earnings forecasts near interim earnings announcement
-
Stickel, S. E. (1989). The timing of and incentives for annual earnings forecasts near interim earnings announcement. Journal of Accounting and Economics, 11, 275-292.
-
(1989)
Journal of Accounting and Economics
, vol.11
, pp. 275-292
-
-
Stickel, S.E.1
-
49
-
-
0001930885
-
Acceptance and observance of international accounting standards: An empirical study of companies claiming to comply with IASs
-
Street, D. L., Gray, S. J., & Bryant, S. M. (1999). Acceptance and observance of international accounting standards: an empirical study of companies claiming to comply with IASs. International Journal of Accounting, 34(1), 11-48.
-
(1999)
International Journal of Accounting
, vol.34
, Issue.1
, pp. 11-48
-
-
Street, D.L.1
Gray, S.J.2
Bryant, S.M.3
-
50
-
-
0002304834
-
Assessing the acceptability of international accounting standards in the U.S.: An empirical study of the materiality of U.S. GAAP reconciliations by non-U.S. companies complying with IASC standards
-
Street, D. L., Nichols, N. B., & Gray, S. J. (2000). Assessing the acceptability of international accounting standards in the U.S.: an empirical study of the materiality of U.S. GAAP reconciliations by non-U.S. companies complying with IASC standards. International Journal of Accounting, 35(1), 27-63.
-
(2000)
International Journal of Accounting
, vol.35
, Issue.1
, pp. 27-63
-
-
Street, D.L.1
Nichols, N.B.2
Gray, S.J.3
|