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Pricing of Foreign GAAP Earnings in U.S. Capital Market Prior to the SEC Required Reconciliation Disclosure


  • Gornik-Tomaszewski, Sylwia
  • Rozen, Etzmun S.


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Suggested Citation

  • Gornik-Tomaszewski, Sylwia & Rozen, Etzmun S., 1999. "Pricing of Foreign GAAP Earnings in U.S. Capital Market Prior to the SEC Required Reconciliation Disclosure," The International Journal of Accounting, Elsevier, vol. 34(4), pages 539-556, 010.
  • Handle: RePEc:eee:accoun:v:34:y:1999:i:4:p:539-556

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    References listed on IDEAS

    1. Eichenseher, John W. & Lobo, Gerald J. & Tung, Samuel S., 1991. "Interaction between alternative income measures : Effects on the significance of market association tests," Journal of Business Research, Elsevier, vol. 22(1), pages 47-63, January.
    2. Kam C. Chan & Benton E. Gup & Ming-Shiun Pan, 1997. "International Stock Market Efficiency and Integration: A Study of Eighteen Nations," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(6), pages 803-813.
    3. repec:bla:joares:v:34:y:1996:i:1:p:67-84 is not listed on IDEAS
    4. Christie, Andrew A., 1987. "On cross-sectional analysis in accounting research," Journal of Accounting and Economics, Elsevier, vol. 9(3), pages 231-258, December.
    5. Johnson, Robert & Lindvall, John & Soenen, Luc, 1994. "EC economic and monetary integration: Implications for European equity investors," European Management Journal, Elsevier, vol. 12(1), pages 94-101, March.
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    Cited by:

    1. Hora, Judith A. & Tondkar, Rasoul H. & McEwen, Ruth Ann, 2003. "Effect of foreign GAAP earnings and Form 20-F reconciliations on revisions of analysts' forecasts," The International Journal of Accounting, Elsevier, vol. 38(1), pages 71-93.
    2. Hilary, Gilles, 2003. "Accounting behavior of German firms after an ADR issuance," The International Journal of Accounting, Elsevier, vol. 38(3), pages 355-376.

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