Trading Volume Reaction to the Earnings Reconciliation from IAS to U. S. GAAP*
- 1 March 2008
- journal article
- Published by Wiley in Contemporary Accounting Research
- Vol. 25 (1), 15-53
- https://doi.org/10.1506/car.25.1.1
Abstract
No abstract availableThis publication has 33 references indexed in Scilit:
- Endogeneity and Empirical Accounting ResearchEuropean Accounting Review, 2007
- The economic consequences of increased disclosure: Evidence from international cross-listings☆Journal of Financial Economics, 2006
- The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliationsInternational Journal of Accounting, Auditing and Performance Evaluation, 2004
- Differential Interpretations and Trading VolumeJournal of Financial and Quantitative Analysis, 1999
- Analysts' Earnings Forecasts and the Value Relevance of 20‐F Reconciliations from non‐U.S. to U.S. GAAPJournal of International Financial Management & Accounting, 1998
- International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*Contemporary Accounting Research, 1996
- Discussion of 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 Relative Informativeness of Accounting Disclosures in Different CountriesJournal of Accounting Research, 1993
- International Differences in GAAP and the Pricing of EarningsJournal of International Financial Management & Accounting, 1992
- Market Implications of Predisclosure Information: Size and Exchange EffectsJournal of Accounting Research, 1987