Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion

Journal of Accounting and Economics

Volumn 26, Issue 1-3, 1999, Pages 313-318

  Venkatachalam, Mohan ^a  

^a STANFORD UNIVERSITY   (United States)

Author keywords

Capital markets; Form 20 F; G15; International Accounting Standards; M41; US GAAP

Indexed keywords

EID: 0347504971     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(99)00004-X     Document Type: Article

References (4)

1. Amir E., Harris T.S., Venuti E.K. A comparison of value-relevance of US versus non-US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research Supplement. 31:1993;230-264.
2. Ashbaugh, H., Pincus, M., 1998. International accounting standards, diversity in accounting standards, and the predictability of earnings. Working Paper, University of Iowa.
3. Barth M.E., Clinch G. International accounting differences and their relation to share prices: Evidence from U.K. Australian, and Canadian firms. Contemporary Accounting Research. 13:1996;135-170.
4. Harris, M.S., Muller, K.A., III, 1998. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics, this issue.