Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK
- 11 July 2009
- journal article
- research article
- Published by Springer Science and Business Media LLC in Review of Accounting Studies
- Vol. 15 (4), 725-751
- https://doi.org/10.1007/s11142-009-9108-5
Abstract
No abstract availableKeywords
This publication has 24 references indexed in Scilit:
- Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting StandardsJournal of Accounting Research, 2006
- Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequencesEuropean Accounting Review, 2005
- SFAS No. 123 Stock-Based Compensation Expense and Equity Market ValuesThe Accounting Review, 2004
- IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New MarketJournal of Accounting Research, 2003
- Domestic Accounting Standards, International Accounting Standards, and the Predictability of EarningsJournal of Accounting Research, 2001
- The Effects of Cross‐Sectional Scale Differences on Regression Results in Empirical Accounting Research*Contemporary Accounting Research, 1996
- Operating Lease Accounting and the Market's Assessment of Equity RiskJournal of Accounting Research, 1995
- A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F ReconciliationsJournal of Accounting Research, 1993
- The market valuation implications of net periodic pension cost componentsJournal of Accounting and Economics, 1992
- Regression DiagnosticsWiley Series in Probability and Statistics, 1980