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The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP

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  • Chan, Kam C.
  • Seow, Gim S.

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  • 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.
  • Handle: RePEc:eee:jaecon:v:21:y:1996:i:1:p:139-158
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    12. Beckers, Stan & Grinold, Richard & Rudd, Andrew & Stefek, Dan, 1992. "The relative importance of common factors across the European equity markets," Journal of Banking & Finance, Elsevier, vol. 16(1), pages 75-95, February.
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    14. Godfrey, Leslie G, 1983. "Testing Non-Nested Models after Estimation by Instrumental Variables or Least Squares," Econometrica, Econometric Society, vol. 51(2), pages 355-365, March.
    15. Cumby, Robert E & Glen, Jack D, 1990. " Evaluating the Performance of International Mutual Funds," Journal of Finance, American Finance Association, vol. 45(2), pages 497-521, June.
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    Cited by:

    1. Rueschhoff, Norlin G. & Strupeck, C. David, 1998. "Equity returns: Local GAAP versus U.S. GAAP for foreign issuers from developing countries," The International Journal of Accounting, Elsevier, vol. 33(3), pages 377-389.
    2. Nadia Sbei Trabelsi & Mohamed Trabelsi, 2014. "The Value Relevance of IFRS in the UAE Banking Industry: Empirical Evidence from Dubai Financial Market, 2008-2013," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(4), pages 60-71, October.
    3. Kam Chan & Samir El-Gazzar & Philip Finn & Rudy Jacob, 2006. "Simultaneous Releases of U.S. and Foreign GAAP Earnings," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 12(2), pages 161-168, May.
    4. Edward M. Werner, 2011. "The value relevance of pension accounting information: evidence fromFortune 200 firms," Review of Accounting and Finance, Emerald Group Publishing, vol. 10(4), pages 427-458, November.
    5. Carol Adams & Pauline Weetman & Edward Jones & Sidney Gray, 1999. "Reducing the burden of US GAAP reconciliations by foreign companies listed in the United States: the key question of materiality," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 1-22.
    6. repec:kap:iaecre:v:12:y:2006:i:2:p:161-168 is not listed on IDEAS
    7. 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.
    8. Bailey, Warren & Andrew Karolyi, G. & Salva, Carolina, 2006. "The economic consequences of increased disclosure: Evidence from international cross-listings," Journal of Financial Economics, Elsevier, vol. 81(1), pages 175-213, July.
    9. Alessandro Mechelli & Riccardo Cimini, 2013. "Assessing value relevance of comprehensive income in European banks and other financial institutions," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(1), pages 13-41.
    10. Bryan Howieson, 1998. "International Harmonisation: He Who Pays the Piper Calls the Tune," Australian Accounting Review, CPA Australia, vol. 8(15), pages 3-12, May.
    11. Philip Brown & Greg Clinch, 1998. "Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us," Australian Accounting Review, CPA Australia, vol. 8(15), pages 21-29, May.
    12. Hilary, Gilles, 2003. "Accounting behavior of German firms after an ADR issuance," The International Journal of Accounting, Elsevier, vol. 38(3), pages 355-376.
    13. Douthett, Edward Jr. & Duchac, Jonathan E. & Haw, In-Mu & Lim, Steve C., 2003. "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States," The International Journal of Accounting, Elsevier, vol. 38(2), pages 145-162.
    14. Taisier A. Zoubi & Feras Salama & Mahmud Hossain & Yass A. Alkafaji, 2016. "The Value Relevance of Components of Other Comprehensive Income When Net Income Is Disaggregated," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(04), pages 1-36, December.
    15. Ioannis Tsalavoutas & Paul André & Lisa Evans, 2009. "Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence," Post-Print halshs-00460532, HAL.
    16. Van der Meulen, Sofie & Gaeremynck, Ann & Willekens, Marleen, 2007. "Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study," The International Journal of Accounting, Elsevier, vol. 42(2), pages 123-142.
    17. repec:eee:quaeco:v:66:y:2017:i:c:p:182-191 is not listed on IDEAS
    18. Bodnar, Gordon M. & Hwang, Lee Seok & Weintrop, Joseph, 2001. "The Value Relevance of Foreign Income: An Australian, Canadian, and British Comparison," Working Papers 01-3, University of Pennsylvania, Wharton School, Weiss Center.
    19. Truong, Cameron, 2010. "Post earnings announcement drift and the roles of drift-enhanced factors in New Zealand," Pacific-Basin Finance Journal, Elsevier, vol. 18(2), pages 139-157, April.
    20. repec:eee:advacc:v:29:y:2013:i:2:p:278-285 is not listed on IDEAS
    21. Harris, Mary S. & Muller III, Karl A., 1999. "The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 285-312, January.
    22. Pascal Dumontier & Real Labelle, 1998. "Accounting earnings and firm valuation: the French case," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 163-183.
    23. Jamal Barzegari Khanagha, 2011. "Value Relevance of Accounting Information in the United Arab Emirates," International Journal of Economics and Financial Issues, Econjournals, vol. 1(2), pages 33-45, June.
    24. Thomas Plenborg, 1998. "A comparison of the information content of US and Danish earnings," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 41-63.
    25. Reza Tajaddini & Timothy Falcon Crack & Helen Roberts, 2015. "Price and Earnings Momentum, Transaction Costs, and an Innovative Practitioner Technique," International Review of Finance, International Review of Finance Ltd., vol. 15(4), pages 555-597, December.

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