-
1
-
-
0036003617
-
An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values
-
Ashbaugh, H., and P. Olsson. 2002. An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values. The Accounting Review 11: 107-127.
-
(2002)
The Accounting Review
, vol.11
, pp. 107-127
-
-
Ashbaugh, H.1
Olsson, P.2
-
3
-
-
0042780791
-
The effect of institutional factors on properties of accounting earnings
-
Ball, R., S. P. Kothari, and A. Robin. 2000. The effect of institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29: 1-51.
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 1-51
-
-
Ball, R.1
Kothari, S.P.2
Robin, A.3
-
4
-
-
0041790655
-
Incentives versus standards: Properties of accounting income in four East Asia countries and implications for acceptance of IAS
-
_, A. Robin, and J. Wu. 2003. Incentives versus standards: Properties of accounting income in four East Asia countries and implications for acceptance of IAS. Journal of Accounting and Economics 36 (1-3): 235-270.
-
(2003)
Journal of Accounting and Economics
, vol.36
, Issue.1-3
, pp. 235-270
-
-
Ball, R.1
Kothari, S.P.2
Robin, A.3
Robin, A.4
Wu, J.5
-
8
-
-
27744481116
-
-
Bartov, E., S. R. Goldberg, and M. Kim. 2005. Comparative value relevance among German, U.S., and international accounting standards: A German stock market perspective.Journal of Accounting, Auditing and Finance 20 (2): 95-119.
-
Bartov, E., S. R. Goldberg, and M. Kim. 2005. Comparative value relevance among German, U.S., and international accounting standards: A German stock market perspective.Journal of Accounting, Auditing and Finance 20 (2): 95-119.
-
-
-
-
9
-
-
9944235715
-
Accounting choice, home bias, and U.S. investment in non-U.S. firms
-
Bradshaw, M., B. Bushee, and G. Miller. 2004. Accounting choice, home bias, and U.S. investment in non-U.S. firms. Journal of Accounting Research 42 (5): 795-841.
-
(2004)
Journal of Accounting Research
, vol.42
, Issue.5
, pp. 795-841
-
-
Bradshaw, M.1
Bushee, B.2
Miller, G.3
-
10
-
-
46749134644
-
-
_, and G. Miller. 2007. Will harmonizing accounting standards really harmonize accounting? Evidence from non-U.S. firms adopting U.S. GAAP. Working paper.
-
_, and G. Miller. 2007. Will harmonizing accounting standards really harmonize accounting? Evidence from non-U.S. firms adopting U.S. GAAP. Working paper.
-
-
-
-
11
-
-
33746890902
-
Financial reporting incentives for conservative accounting: The influence of legal and political institutions
-
Bushman., R., and J. Piotroski. 2006. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics 42 (1 and 2): 107-148.
-
(2006)
Journal of Accounting and Economics
, vol.42
, Issue.1 AND 2
, pp. 107-148
-
-
Bushman, R.1
Piotroski, J.2
-
12
-
-
46749111735
-
-
Chen, L., and H. Sami. 2007. Trading reactions to the earnings reconciliation from IAS to U.S. GAAP. Working paper, Lehigh University.
-
Chen, L., and H. Sami. 2007. Trading volume reactions to the earnings reconciliation from IAS to U.S. GAAP. Working paper, Lehigh University.
-
-
-
-
13
-
-
33846663095
-
Home bias, foreign mutual fund holdings, and the voluntary adoption of international accounting standards
-
Covrig, V., M. DeFond, and M. Hung. 2007. Home bias, foreign mutual fund holdings, and the voluntary adoption of international accounting standards. Journal of Accounting Research 45 (1): 41-70.
-
(2007)
Journal of Accounting Research
, vol.45
, Issue.1
, pp. 41-70
-
-
Covrig, V.1
DeFond, M.2
Hung, M.3
-
14
-
-
33646886798
-
-
Daske, H. 2006. Economic benefits of adopting IFRS or U.S. GAAP. Have the expected cost of equity capital really decreased? Journal of Business Finance & Accounting 33: 329-373.
-
Daske, H. 2006. Economic benefits of adopting IFRS or U.S. GAAP. Have the expected cost of equity capital really decreased? Journal of Business Finance & Accounting 33: 329-373.
-
-
-
-
15
-
-
33947422528
-
Asymmetric timeliness tests of accounting conservatism
-
Dietrich, J. R., K. Muller, and E. Riedl. 2007. Asymmetric timeliness tests of accounting conservatism. Review of Accounting Studies 12 (1): 95-125.
-
(2007)
Review of Accounting Studies
, vol.12
, Issue.1
, pp. 95-125
-
-
Dietrich, J.R.1
Muller, K.2
Riedl, E.3
-
16
-
-
2442704358
-
-
Doidge, C. 2004. U.S. cross-listing and the private benefits of control: Evidence from dual-class firms. Journal of Financial Economics 72 (3): 519-553.
-
Doidge, C. 2004. U.S. cross-listing and the private benefits of control: Evidence from dual-class firms. Journal of Financial Economics 72 (3): 519-553.
-
-
-
-
18
-
-
46749154107
-
-
Working paper, The Ohio State University
-
_, G. A. Karolyi, and R. Stulz. 2007. Has New York become less competitive in global markets? Evaluating foreign listings over time. Working paper, The Ohio State University.
-
(2007)
Has New York become less competitive in global markets? Evaluating foreign listings over time
-
-
Dietrich, J.R.1
Muller, K.2
Riedl, E.3
Karoyli, K.4
Stulz, R.5
Karolyi, G.A.6
Stulz, R.7
-
19
-
-
0000537110
-
An empirical investigation of multinational firms' compliance with international accounting standards
-
El-Gazzar, S., P. Finn. and R. Jacob. 1999. An empirical investigation of multinational firms' compliance with international accounting standards. The International Journal of Accounting 34: 239-248.
-
(1999)
The International Journal of Accounting
, vol.34
, pp. 239-248
-
-
El-Gazzar, S.1
Finn, P.2
Jacob, R.3
-
20
-
-
0002357241
-
The effects of market segmentation and investor recognition on asset prices: Evidence from foreign stocks listing in the U.S
-
Foerster, S., and A. Karolyi. 1999. The effects of market segmentation and investor recognition on asset prices: Evidence from foreign stocks listing in the U.S. The Journal of Finance 54: 981-1013.
-
(1999)
The Journal of Finance
, vol.54
, pp. 981-1013
-
-
Foerster, S.1
Karolyi, A.2
-
23
-
-
11844282521
-
Compliance with the disclosure requirements of Germany's new market: IAS versus U.S. GAAP
-
Glaum, M., and D. Street. 2003. Compliance with the disclosure requirements of Germany's new market: IAS versus U.S. GAAP. Journal of International Financial Management and Accounting 14 (1): 64-100.
-
(2003)
Journal of International Financial Management and Accounting
, vol.14
, Issue.1
, pp. 64-100
-
-
Glaum, M.1
Street, D.2
-
24
-
-
0001717265
-
The market value of IAS versus U.S.-GAAO accounting measures using Form 20-F reconciliations
-
Harris, M., and K. Müller. 1999. The market value of IAS versus U.S.-GAAO accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics 26: 285-312.
-
(1999)
Journal of Accounting and Economics
, vol.26
, pp. 285-312
-
-
Harris, M.1
Müller, K.2
-
25
-
-
33644868588
-
Are IFRS and U.S. GAAP converging? Some evidence from People's Republic of China companies listed on the New York Stock Exchange
-
Haverty, J. 2006. Are IFRS and U.S. GAAP converging? Some evidence from People's Republic of China companies listed on the New York Stock Exchange. Journal of International Accounting, Auditing and Taxation 15 (1): 48-71.
-
(2006)
Journal of International Accounting, Auditing and Taxation
, vol.15
, Issue.1
, pp. 48-71
-
-
Haverty, J.1
-
26
-
-
46749126842
-
-
Henry, E., S. Lin, and Y. Yang. 2007. The European-U.S. GAAP gap: Amount, type, homogeneity and value relevance of IFRS to U.S. GAP from 20-F reconciliations. Working paper, University of Miami.
-
Henry, E., S. Lin, and Y. Yang. 2007. The European-U.S. GAAP gap: Amount, type, homogeneity and value relevance of IFRS to U.S. GAP from 20-F reconciliations. Working paper, University of Miami.
-
-
-
-
27
-
-
0742321681
-
Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting
-
Holthausen, R. 2003. Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting. Journal of Accounting and Economics 36 (1-3): 271-283.
-
(2003)
Journal of Accounting and Economics
, vol.36
, Issue.1-3
, pp. 271-283
-
-
Holthausen, R.1
-
28
-
-
0001244527
-
Disclosure requirements and stock exchange listing choice in an international context
-
Huddart, S., J. Hughes, and M. Brunnermeier. 1999. Disclosure requirements and stock exchange listing choice in an international context. Journal of Accounting and Economics 26: 237-269.
-
(1999)
Journal of Accounting and Economics
, vol.26
, pp. 237-269
-
-
Huddart, S.1
Hughes, J.2
Brunnermeier, M.3
-
29
-
-
2442556820
-
Disclosure practices of foreign companies interacting with U.S. markets
-
Khanna, T., K. Palepu, and S. Srinivasan. 2004. Disclosure practices of foreign companies interacting with U.S. markets. Journal of Accounting Research 42 (2): 475-508.
-
(2004)
Journal of Accounting Research
, vol.42
, Issue.2
, pp. 475-508
-
-
Khanna, T.1
Palepu, K.2
Srinivasan, S.3
-
30
-
-
0038062629
-
ADRs, analysts and accuracy: Does cross-listing in the United States improve a firm's information environment and increase market value?
-
Lang, M., K. Lins, and D. Miller. 2003. ADRs, analysts and accuracy: Does cross-listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research 41: (2): 317-362.
-
(2003)
Journal of Accounting Research
, vol.41
, Issue.2
, pp. 317-362
-
-
Lang, M.1
Lins, K.2
Miller, D.3
-
31
-
-
0038739077
-
How representative are firms that are cross-listed in the United States? An analysis of accounting quality
-
_, J. Raedy, and M. Yetman. 2003. How representative are firms that are cross-listed in the United States? An analysis of accounting quality. Journal of Accounting Research 41: 363-386.
-
(2003)
Journal of Accounting Research
, vol.41
, pp. 363-386
-
-
Lang, M.1
Lins, K.2
Miller, D.3
Raedy, J.4
Yetman, M.5
-
32
-
-
33746915153
-
-
_. _, and W. Wilson. 2006. Earnings management and cross-listing: Are reconciled earnings comparable to U.S. earnings? Journal of Accounting and Economics 42 (1 and 2): 255-284.
-
_. _, and W. Wilson. 2006. Earnings management and cross-listing: Are reconciled earnings comparable to U.S. earnings? Journal of Accounting and Economics 42 (1 and 2): 255-284.
-
-
-
-
33
-
-
0037505903
-
IAS versus U.S. GAAP: Information asymmetry-based evidenced from Germany's new market
-
Leuz, C. 2003. IAS versus U.S. GAAP: Information asymmetry-based evidenced from Germany's new market. Journal of Accounting Research 41 (3): 445-472.
-
(2003)
Journal of Accounting Research
, vol.41
, Issue.3
, pp. 445-472
-
-
Leuz, C.1
-
34
-
-
0042012826
-
Investor protection and earnings management: An international comparison
-
_, D. Nanda, and P. Wysocki. 2003. Investor protection and earnings management: An international comparison. Journal of Financial Economics 69 (3): 505-527.
-
(2003)
Journal of Financial Economics
, vol.69
, Issue.3
, pp. 505-527
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.3
-
35
-
-
15844397767
-
Do non-U.S. firms issue equity on U.S. stock exchanges to relax capital constraints?
-
Lins, K., D. Strickland, and M. Zenner. 2005. Do non-U.S. firms issue equity on U.S. stock exchanges to relax capital constraints? Journal of Financial and Quantitative Analysis 40 (1): 109-133.
-
(2005)
Journal of Financial and Quantitative Analysis
, vol.40
, Issue.1
, pp. 109-133
-
-
Lins, K.1
Strickland, D.2
Zenner, M.3
-
36
-
-
0042042166
-
The market reaction to international cross-listing: Evidence from depositary receipts
-
Miller, D. 1999. The market reaction to international cross-listing: Evidence from depositary receipts. Journal of Financial Economics 51: 103-123.
-
(1999)
Journal of Financial Economics
, vol.51
, pp. 103-123
-
-
Miller, D.1
-
37
-
-
15844416914
-
The impact of adopting international accounting standards on the harmonization of accounting practices
-
Murphy, A. 2000. The impact of adopting international accounting standards on the harmonization of accounting practices. The International Journal of Accounting 35: 471-493.
-
(2000)
The International Journal of Accounting
, vol.35
, pp. 471-493
-
-
Murphy, A.1
-
38
-
-
0013467834
-
The geography of equity listings: Why do companies list abroad?
-
Pagano, M. A., A. Röell, and J. Zehner. 2002. The geography of equity listings: Why do companies list abroad? The Journal of Finance 57 (6): 2651-2694.
-
(2002)
The Journal of Finance
, vol.57
, Issue.6
, pp. 2651-2694
-
-
Pagano, M.A.1
Röell, A.2
Zehner, J.3
-
40
-
-
0036788673
-
Protection of minority shareholder interests, cross-listings in the United States, and subsequent equity offerings
-
Reese, W., and M. Weisbach. 2002. Protection of minority shareholder interests, cross-listings in the United States, and subsequent equity offerings. Journal of Financial Economics 66: 65-104.
-
(2002)
Journal of Financial Economics
, vol.66
, pp. 65-104
-
-
Reese, W.1
Weisbach, M.2
-
41
-
-
12144259346
-
Can foreign firms bond themselves effectively by renting U.S. securities laws?
-
Siegel, J. 2005. Can foreign firms bond themselves effectively by renting U.S. securities laws? Journal of Financial Economics 75: 319-359.
-
(2005)
Journal of Financial Economics
, vol.75
, pp. 319-359
-
-
Siegel, J.1
-
42
-
-
0001503699
-
Disclosure level and compliance with IASs: A comparison of companies with and without U.S. listings and filings
-
Street, D., and S. Bryant. 2000. Disclosure level and compliance with IASs: A comparison of companies with and without U.S. listings and filings. The International Journal of Accounting 35: 305-329.
-
(2000)
The International Journal of Accounting
, vol.35
, pp. 305-329
-
-
Street, D.1
Bryant, S.2
-
43
-
-
0002304834
-
-
_, N. Nichols, and S. Gray. 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. The International Journal of Accounting 35 (1): 27-63.
-
_, N. Nichols, and S. Gray. 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. The International Journal of Accounting 35 (1): 27-63.
-
-
-
-
44
-
-
0036282199
-
Factors influencing the extent of corporate compliance with international accounting standards: Summary of a research monograph
-
_, and S. Gray. 2002. Factors influencing the extent of corporate compliance with international accounting standards: Summary of a research monograph. Journal of International Accounting, Auditing & Taxation: 51-76.
-
(2002)
Journal of International Accounting, Auditing & Taxation
, pp. 51-76
-
-
Street, D.1
Bryant, S.2
Gray, S.3
-
45
-
-
0036395746
-
Regulatory competition among accounting standards within and across international, boundaries
-
Sunder, S. 2002. Regulatory competition among accounting standards within and across international, boundaries. Journal of Accounting and Public Policy 21: 219-234.
-
(2002)
Journal of Accounting and Public Policy
, vol.21
, pp. 219-234
-
-
Sunder, S.1
|