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

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

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  • 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

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    1. Pownall, G, 1993. "The Relative Informativeness Of Accounting Disclosures In Different Countries - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 224-229.
    2. 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.
    3. Gonedes, Nj, 1978. "Corporate Signaling, External Accounting, And Capital-Market Equilibrium - Evidence On Dividends, Income, And Extraordinary Items," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 26-79.
    4. 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.
    5. Frost, CA & Kinney, WR, 1996. "Disclosure choices of foreign registrants in the United States," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 67-84.
    6. Lev, B, 1989. "On The Usefulness Of Earnings And Earnings Research - Lessons And Directions From 2 Decades Of Empirical-Research," Journal of Accounting Research, Wiley Blackwell, vol. 27, pages 153-192.
    7. Lev, B & Ohlson, Ja, 1982. "Market-Based Empirical-Research In Accounting - A Review, Interpretation, And Extension," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 249-322.
    8. 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.
    9. Christie, Andrew A., 1987. "On cross-sectional analysis in accounting research," Journal of Accounting and Economics, Elsevier, vol. 9(3), pages 231-258, December.
    10. Alford, A & Jones, J & Leftwich, R & Zmijewski, M, 1993. "The Relative Informativeness Of Accounting Disclosures In Different Countries," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 183-223.
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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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