Simultaneous Releases of U.S. and Foreign GAAP Earnings
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DOI: 10.1007/s11294-006-9001-y
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References listed on IDEAS
- Mary E. Barth & Greg Clinch, 1996. "International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 135-170, March.
- Brown, Lawrence D. & Hagerman, Robert L. & Griffin, Paul A. & Zmijewski, Mark E., 1987. "An evaluation of alternative proxies for the market's assessment of unexpected earnings," Journal of Accounting and Economics, Elsevier, vol. 9(2), pages 159-193, July.
- Pope, Pf, 1993. "A Comparison Of The Value-Relevance Of United-States Versus Non-United-States Gaap Accounting Measures Using Form-20-F Reconciliations - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 265-275.
- Chan, Kam C. & Seow, Gim S., 1996. "The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 139-158, February.
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Cited by:
- McEnroe, John E. & Sullivan, Mark, 2011. "Individual investors’ attitudes toward the acceptance of International Financial Reporting Standards in the United States," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(1), pages 20-31.
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Keywords
F30; F39; M41;All these keywords.
JEL classification:
- F30 - International Economics - - International Finance - - - General
- F39 - International Economics - - International Finance - - - Other
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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