-
1
-
-
0002421840
-
A comparison of the value-relevance of US versus non-US-GAAP accounting measures using Form 20-F reconciliations
-
Amir, E., Harris, T.S. and Venuti, E.K. (1993), A comparison of the value-relevance of US versus non-US-GAAP accounting measures using Form 20-F reconciliations, Journal of Accounting Research Supplement, Vol. 31, pp. 230-64.
-
(1993)
Journal of Accounting Research Supplement
, vol.31
, pp. 230-64
-
-
Amir, E.1
Harris, T.S.2
Venuti, E.K.3
-
2
-
-
0002168658
-
The measurement of harmonization and the comparability of financial statement items: Within-country and between-country effects
-
Archer, G.S., Delvaille, P. and McLeay, S.J. (1995), The measurement of harmonization and the comparability of financial statement items: within-country and between-country effects, Accounting and Business Research, Vol. 25 No. 98, pp. 67-80.
-
(1995)
Accounting and Business Research
, vol.25
, Issue.98
, pp. 67-80
-
-
Archer, G.S.1
Delvaille, P.2
McLeay, S.J.3
-
3
-
-
0346126173
-
-
working paper, University of Iowa, Iowa City, IA, January
-
Ashbaugh, H. (1997), Non-US firms accounting standard choices in accessing foreign capital markets, working paper, University of Iowa, Iowa City, IA, January.
-
(1997)
Non-US Firms Accounting Standard Choices in Accessing Foreign Capital Markets
-
-
Ashbaugh, H.1
-
4
-
-
21844520024
-
Capital market effects of American-CanadianGAAPdifferences
-
Bandyopadhyay, S.P., Hanna, J.D. and Richardson, G. (1994), Capital market effects of American-CanadianGAAPdifferences, Journal of Accounting Research, Vol. 32, pp. 262-77.
-
(1994)
Journal of Accounting Research
, vol.32
, pp. 262-77
-
-
Bandyopadhyay, S.P.1
Hanna, J.D.2
Richardson, G.3
-
5
-
-
0000209408
-
International accounting differences and their relation to share prices: evidence from UK, Australian, and Canadian firms
-
Barth, M.E. and Clinch, G. (1996), International accounting differences and their relation to share prices: evidence from UK, Australian, and Canadian firms, Contemporary Accounting Research, Vol. 13, pp. 135-70.
-
(1996)
Contemporary Accounting Research
, vol.13
, pp. 135-70
-
-
Barth, M.E.1
Clinch, G.2
-
6
-
-
55649098231
-
Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias
-
Beneish, M.D. and Yohn, T.L. (2008), Information friction and investor home bias: a perspective on the effect of global IFRS adoption on the extent of equity home bias, Journal of Accounting & Public Policy, Vol. 27, pp. 433-43.
-
(2008)
Journal of Accounting & Public Policy
, vol.27
, pp. 433-43
-
-
Beneish, M.D.1
Yohn, T.L.2
-
7
-
-
79957449848
-
-
working paper, Lehigh University, Bethlehem, PA
-
Chen, L. and Sami, H. (2007), Trading volume reactions to the earnings reconciliation from IAS to US GAAP, working paper, Lehigh University, Bethlehem, PA.
-
(2007)
Trading Volume Reactions to the Earnings Reconciliation from IAS to US GAAP
-
-
Chen, L.1
Sami, H.2
-
8
-
-
0003669621
-
-
4th ed., Pearson Education Upper Saddle River, NJ
-
Choi, F.D., Frost, C.A. and Meek, G.K. (2001), International Accounting, 4th ed., Pearson Education, Upper Saddle River, NJ.
-
(2001)
International Accounting
-
-
Choi, F.D.1
Frost, C.A.2
Meek, G.K.3
-
9
-
-
54249153844
-
Mandatory IFRS reporting around the world: Early evidence on the economic consequences
-
Daske, H., Hail, L., Leuz, C. and Verdi, R. (2008), Mandatory IFRS reporting around the world: early evidence on the economic consequences, Journal of Accounting Research, Vol. 46 No. 5, pp. 1085-142.
-
(2008)
Journal of Accounting Research
, vol.46
, Issue.5
, pp. 1085-142
-
-
Daske, H.1
Hail, L.2
Leuz, C.3
Verdi, R.4
-
10
-
-
0003129575
-
Listing of foreign securities on US exchanges
-
Edwards, F.R. (1993), Listing of foreign securities on US exchanges, Journal of Applied Corporate Finance, Vol. 5, pp. 28-36.
-
(1993)
Journal of Applied Corporate Finance
, vol.5
, pp. 28-36
-
-
Edwards, F.R.1
-
11
-
-
0007033347
-
Foreign companies andUS securitiesmarkets:financial reporting policy issues and suggestions for research
-
Frost, C.A. and Lang, M.H. (1996), Foreign companies andUS securitiesmarkets:financial reporting policy issues and suggestions for research, Accounting Horizons, Vol. 10, pp. 95-109.
-
(1996)
Accounting Horizons
, vol.10
, pp. 95-109
-
-
Frost, C.A.1
Lang, M.H.2
-
12
-
-
0011692371
-
The impact of international accounting differences from a security-analysts perspective: Some European evidence
-
Gray, S.J. (1980), The impact of international accounting differences from a security-analysts perspective: some European evidence, Journal of Accounting Research, Vol. 18, pp. 64-76.
-
(1980)
Journal of Accounting Research
, vol.18
, pp. 64-76
-
-
Gray, S.J.1
-
13
-
-
0001717265
-
The market valuation of IAS Versus US-GAAP accounting measures using Form 20-F reconciliations
-
Harris, M.S. and Muller, K.A. (1999), The market valuation of IAS Versus US-GAAP accounting measures using Form 20-F reconciliations, Journal of Accounting and Economics, Vol. 26, pp. 285-312.
-
(1999)
Journal of Accounting and Economics
, vol.26
, pp. 285-312
-
-
Harris, M.S.1
Muller, K.A.2
-
15
-
-
33644868588
-
Are IFRS and U.S. GAAP converging? Some evidencerom People's Republic of China companies listed on the New York Stock Exchange
-
DOI 10.1016/j.intaccaudtax.2006.01.004, PII S106195180600005X
-
Haverty, J.L. (2006), Are IFRS and US GAAP converging? Some evidence from Peoples Republic of China companies listed on the New York Stock Exchange, Journal of International Accounting, Auditing and Taxation, Vol. 15, pp. 48-71. (Pubitemid 43372717)
-
(2006)
Journal of International Accounting, Auditing and Taxation
, vol.15
, Issue.1
, pp. 48-71
-
-
Haverty, J.L.1
-
16
-
-
46749142535
-
Response to the SEC release, acceptance from foreign private issuers of financial statements prepared in accordance with international financial reporting standards without reconciliation to US GAAP File No. S7-13-07
-
Hopkins, P.E., Botosan, C.A., Bradshaw, M.T., Callahan, C.M., Ciesielski, J., Farber, D.B., Hodder, L.D., Kohlbeck, M.J., Laux, R., Stober, T.L., Stocken, P.C. and Yohn, T.L. (2008), Response to the SEC release, acceptance from foreign private issuers of financial statements prepared in accordance with international financial reporting standards without reconciliation to US GAAP File No. S7-13-07, Accounting Horizons, Vol. 22 No. 2, pp. 223-40.
-
(2008)
Accounting Horizons
, vol.22
, Issue.2
, pp. 223-40
-
-
Hopkins, E.P.1
Botosan, A.C.2
Bradshaw, T.M.3
Callahan, M.C.4
Ciesielski, J.5
Farber, B.D.6
Hodder, D.L.7
Kohlbeck, J.M.8
Laux, R.9
Stober, L.T.10
Stocken, C.P.11
Yohn, L.T.12
-
17
-
-
79952799630
-
Predicting business failure under the existence of fraudulent financial reporting
-
Liou, F.M. and Yang, C.H. (2008), Predicting business failure under the existence of fraudulent financial reporting, International Journal of Accounting and Information Management, Vol. 16 No. 1, pp. 74-86.
-
(2008)
International Journal of Accounting and Information Management
, vol.16
, Issue.1
, pp. 74-86
-
-
Liou, F.M.1
Yang, C.H.2
-
18
-
-
79957488177
-
Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP
-
Liu, C. and OFarrell, G. (2010), Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP, International Journal of Managerial and Financial Accounting, Vol. 2 No. 2, pp. 123-33.
-
(2010)
International Journal of Managerial and Financial Accounting
, vol.2
, Issue.2
, pp. 123-33
-
-
Liu, C.1
Ofarrell, G.2
-
19
-
-
84893931376
-
Net income comparability between EU-IFRS and US-GAAP before release 33-8879: Evidence from fifty US-listed European Union companies
-
Liu, C., OFarrell, G. and Lee, J.Y. (2010), Net income comparability betweenEU-IFRSandUS-GAAP before release No. 33-8879: evidence from fifty US-listed European Union companies, International Journal of Business, Accounting, and Finance, Vol. 4 No. 1, pp. 1-14.
-
(2010)
International Journal of Business, Accounting, and Finance
, vol.4
, Issue.1
, pp. 1-14
-
-
Liu, C.1
Ofarrell, G.2
Lee, J.Y.3
-
20
-
-
33749410010
-
Individual investors' attitudes towards listing requirements for foreign entities on U.S. stock exchanges and the promulgation of international accounting standards
-
DOI 10.1016/j.intaccaudtax.2006.08.002, PII S1061951806000255
-
McEnroe, J.E. and Sullivan, M. (2006), Individual investors attitudes towards listing requirements for foreign entities on US stock exchanges and the promulgation of international accounting standards, Journal of International Accounting, Auditing and Taxation, Vol. 15, pp. 215-25. (Pubitemid 44499460)
-
(2006)
Journal of International Accounting, Auditing and Taxation
, vol.15
, Issue.2
, pp. 215-225
-
-
McEnroe, J.E.1
Sullivan, M.2
-
21
-
-
79957515460
-
-
working paper, Loyola University New Orleans, New Orleans, LA, April accessed August 22, 2009
-
Mehmet, F.D., Beyhan, A. and Yao, L.J. (2009), Market efficiency and international diversification: evidence from India, working paper, Loyola University New Orleans, New Orleans, LA, April, available at: http://papers.ssrn.com/sol3/papers.cfm?abstract-id1395343 (accessed August 22, 2009).
-
(2009)
Market Efficiency and International Diversification: Evidence from India
-
-
Mehmet, F.D.1
Beyhan, A.2
Yao, L.J.3
-
22
-
-
33644853920
-
The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru
-
DOI 10.1016/j.jaccpubpol.2006.01.002, PII S0278425406000159
-
Ndubizu, G.A. and Sanchez, M.H. (2006), The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru, Journal of Accounting & Public Policy, Vol. 25, pp. 140-70. (Pubitemid 43372711)
-
(2006)
Journal of Accounting and Public Policy
, vol.25
, Issue.2
, pp. 140-170
-
-
Ndubizu, G.A.1
Sanchez, M.H.2
-
23
-
-
84984147884
-
The impact of accounting practices on the measurement of profit and equity: Australia versus the United States
-
Norton, J. (1995), The impact of accounting practices on the measurement of profit and equity: Australia versus the United States, Abacus, Vol. 3 No. 3, pp. 178-200.
-
(1995)
Abacus
, vol.3
, Issue.3
, pp. 178-200
-
-
Norton, J.1
-
24
-
-
84985204971
-
International differences in GAAP and the pricing of earnings
-
Pope, P.F. and Rees, W.P. (1993), International differences in GAAP and the pricing of earnings, Journal of International Financial Management and Accounting, Vol. 4, pp. 190-218.
-
(1993)
Journal of International Financial Management and Accounting
, vol.4
, pp. 190-218
-
-
Pope, P.F.1
Rees, W.P.2
-
25
-
-
21744451364
-
The Market's Valuation of Nonreported Accounting Measures: Retrospective Reconciliations of Non-U.S. and U.S. GAAP
-
Rees, L. and Elgers, P. (1997), The markets valuation of non-reported accounting measures: retrospective reconciliations of non-US and US-GAAP, Journal of Accounting Research, Vol. 35, pp. 115-27. (Pubitemid 127065252)
-
(1997)
Journal of Accounting Research
, vol.35
, Issue.1
, pp. 115-127
-
-
Rees, L.1
Elgers, P.2
-
26
-
-
79957454157
-
-
February accessed on November 15, 2008
-
Rehberg, M. (2008), Worldwide adoption of IFRS, Emerging Markets Weekly, February, available at: www.icaew.com/index.cfm/route/154095/icaew-ga/en/ Library/Links/ Accounting-standards/Worldwide-adoption-of-IFRS (accessed on November 15, 2008).
-
(2008)
Worldwide Adoption of IFRS, Emerging Markets Weekly
-
-
Rehberg, M.1
-
27
-
-
79957471814
-
-
accessed December, 22, 2010
-
Securities and Exchange Commission (SEC) (2004), available at: http://docs.google.com/viewer?av&qcache:GxK4us0k1ZAJ:edocket.access.gpo.gov/ cfr-2004/aprqtr/pdf/17cfr210.4-01. pdfSEC,2004.17CFR210.4- 01&hlen&glca&pidbl&srcidADGEESgX0STBr x0RjIOSZIgNMXcb5cdospnAczLLNW8xTGezZ4ig2yfLJ1CavDpdAg5CIvPxJ41Vd3W28 Lv9QOcvhLi0bEN25uZpNlpa4UvjpYTUN20Mn8RsAAiro35znGvmRixm5GeC&sig AHIEtbQNFo-tQFB8su9j1UEcYuCDmVQbxw (accessed December 22, 2010).
-
(2004)
Securities and Exchange Commission (SEC)
-
-
-
28
-
-
0002304834
-
Assessing the acceptability of international accounting standards in the US: An empirical study of the materiality of US GAAP reconciliations by non-US companies complying with IASC standards
-
Street, D.L., Nichols, N.B. and Gray, S.J. (2000), Assessing the acceptability of international accounting standards in the US: an empirical study of the materiality of US GAAP reconciliations by non-US companies complying with IASC standards, The International Journal of Accounting, Vol. 35 No. 1, pp. 27-63.
-
(2000)
The International Journal of Accounting
, vol.35
, Issue.1
, pp. 27-63
-
-
Street, D.L.1
Nichols, N.B.2
Gray, S.J.3
-
29
-
-
8744250494
-
A unified approach to the measurement of international accounting harmony
-
Taplin, R.H. (2004), A unified approach to the measurement of international accounting harmony, Accounting & Business Research, Vol. 34 No. 1, pp. 57-73.
-
(2004)
Accounting & Business Research
, vol.34
, Issue.1
, pp. 57-73
-
-
Taplin, R.H.1
-
30
-
-
0003098179
-
Measuring harmonization of financial reporting practice
-
van der Tas, L.G. (1988), Measuring harmonization of financial reporting practice, Accounting & Business Research, Vol. 18 No. 70, pp. 157-69.
-
(1988)
Accounting & Business Research
, vol.18
, Issue.70
, pp. 157-69
-
-
Van Der Tas, L.G.1
-
31
-
-
33644860522
-
Profit measurement and UK accounting standards: A case of increasing disharmony in relation to US GAAP and IAS
-
Weetman, P., Jones, E.A.E., Adams, C.A. and Gray, S.J. (1998), Profit measurement and UK accounting standards: a case of increasing disharmony in relation to US GAAP and IAS, Accounting and Business Research, Vol. 28 No. 3, pp. 189-208.
-
(1998)
Accounting and Business Research
, vol.28
, Issue.3
, pp. 189-208
-
-
Weetman, P.1
Jones, E.A.E.2
Adams, C.A.3
Gray, S.J.4
-
32
-
-
84993077272
-
Ranking of academic journals in accounting, finance, and information systems: Perception from the college chairpersons
-
Wu, J., Hao, Q. and Yao, M.Y.M. (2009), Ranking of academic journals in accounting, finance, and information systems: perception from the college chairpersons, International Journal of Accounting and Information Management, Vol. 17 No. 1, pp. 66-105.
-
(2009)
International Journal of Accounting and Information Management
, vol.17
, Issue.1
, pp. 66-105
-
-
Wu, J.1
Hao, Q.2
Yao, M.Y.M.3
|