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Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States

Listed author(s):
  • Douthett, Edward Jr.
  • Duchac, Jonathan E.
  • Haw, In-Mu
  • Lim, Steve C.
Registered author(s):

    No abstract is available for this item.

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    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(03)00020-7
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 38 (2003)
    Issue (Month): 2 ()
    Pages: 145-162

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    Handle: RePEc:eee:accoun:v:38:y:2003:i:2:p:145-162
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620179

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    1. repec:bla:joares:v:30:y:1992:i:2:p:286-296 is not listed on IDEAS
    2. Russell Lundholm, 2002. "Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 809-839, 06.
    3. repec:bla:joares:v:37:y:1999:i:1:p:133-150 is not listed on IDEAS
    4. Warfield, Terry D. & Wild, John J. & Wild, Kenneth L., 1995. "Managerial ownership, accounting choices, and informativeness of earnings," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 61-91, July.
    5. Collins, Daniel W. & Kothari, S. P., 1989. "An analysis of intertemporal and cross-sectional determinants of earnings response coefficients," Journal of Accounting and Economics, Elsevier, vol. 11(2-3), pages 143-181, July.
    6. repec:bla:joares:v:34:y:1996:i:1:p:67-84 is not listed on IDEAS
    7. Godwin, Joseph H. & Goldberg, Stephen R. & Douthett, Edward B., 1998. "Relevance of U.S.-GAAP for Japanese companies," The International Journal of Accounting, Elsevier, vol. 33(5), pages 589-604.
    8. 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.
    9. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    10. Abdel-khalik, A. Rashad & Wong, Kie Ann & Wu, Annie, 1999. "The Information Environment of China's A and B Shares: Can We Make Sense of the Numbers?," The International Journal of Accounting, Elsevier, vol. 34(4), pages 467-489, 010.
    11. Cready, William M. & Hurtt, David N. & Seida, Jim A., 2000. "Applying reverse regression techniques in earnings-return analyses," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 227-240, October.
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