Equity returns: Local GAAP versus U.S. GAAP for foreign issuers from developing countries

International Journal of Accounting

Volumn 33, Issue 3, 1998, Pages 377-389

  Rueschhoff, Norlin G ^a   David Strupeck, C ^b  

^a UNIVERSITY OF NOTRE DAME   (United States)

^b INDIANA UNIVERSITY NORTHWEST   (United States)

Author keywords

Accounting and financial reporting standards; Developing countries; Equity returns; GAAP reconciliations

Indexed keywords

EID: 15844374822     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(98)90038-3     Document Type: Article

References (5)

1. Adler, L. 1995. "Wall Street Targets Foreign Companies for Growth." Reuter European Business Report (June 14).
2. Aftermann, A. B. 1995. "Chapter 9: Foreign Issuers and International Offerings." in SEC Regulation of Public Companies. Prentice-Hall, Englewood Cliffs, NJ: 118-131.
3. 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.
4. American Stock Exchange, 1995. 1995 Fact Book, New York.
5. 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: (Vol. 31 Supplement): 230-264.