Differential levels of disclosure and the earnings-return association: Evidence from foreign registrants in the United States

International Journal of Accounting

Volumn 38, Issue 2, 2003, Pages 145-162

  Douthett, Edward B ^a   Duchac, Jonathan E ^b   Haw, In Mu ^c   Lim, Steve C ^c  

^a GEORGE MASON UNIVERSITY   (United States)

^b WAKE FOREST UNIVERSITY   (United States)

^c TEXAS CHRISTIAN UNIVERSITY   (United States)

Author keywords

Disclosure; Earnings response coefficient; Item 17 or Item 18 financial statement rules; SEC form 20 F

Indexed keywords

EID: 0038307381     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0020-7063(03)00020-7     Document Type: Article

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