Pricing of Foreign GAAP Earnings in U.S. Capital Market Prior to the SEC Required Reconciliation Disclosure
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References listed on IDEAS
- 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.
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- 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.
- 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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