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

  • Chan, Kam C.
  • Seow, Gim S.
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    File URL: http://www.sciencedirect.com/science/article/B6V87-3VW1DCM-5/2/b6a21acbba0b07f848f35a208ca4f117
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    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 21 (1996)
    Issue (Month): 1 (February)
    Pages: 139-158

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    Handle: RePEc:eee:jaecon:v:21:y:1996:i:1:p:139-158
    Contact details of provider: Web page: http://www.elsevier.com/locate/jae

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    1. Russell Davidson & James G. MacKinnon, 1980. "Several Tests for Model Specification in the Presence of Alternative Hypotheses," Working Papers 378, Queen's University, Department of Economics.
    2. MacKinnon, James G, 1992. "Model Specification Tests and Artificial Regressions," Journal of Economic Literature, American Economic Association, vol. 30(1), pages 102-46, March.
    3. Dechow, Patricia M., 1994. "Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 3-42, July.
    4. Franklin R. Edwards, 1993. "Listing of Foreign Securities on U.S. Exchanges," Journal of Applied Corporate Finance, Morgan Stanley, vol. 5(4), pages 28-36.
    5. Gordon Fisher & Michael McAleer, 1981. "Alternative Procedures and Associated Tests of Significance for Non-Nested Hypotheses," Working Papers 420, Queen's University, Department of Economics.
    6. Heston, Steven L. & Rouwenhorst, K. Geert, 1994. "Does industrial structure explain the benefits of international diversification?," Journal of Financial Economics, Elsevier, vol. 36(1), pages 3-27, August.
    7. 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.
    8. Jacobson, Robert & Aaker, David, 1993. "Myopic management behavior with efficient, but imperfect, financial markets : A comparison of information asymmetries in the U.S. and Japan," Journal of Accounting and Economics, Elsevier, vol. 16(4), pages 383-405, October.
    9. Davidson, Russell & MacKinnon, James G., 1993. "Estimation and Inference in Econometrics," OUP Catalogue, Oxford University Press, number 9780195060119, March.
    10. Diamond, Douglas W & Verrecchia, Robert E, 1991. " Disclosure, Liquidity, and the Cost of Capital," Journal of Finance, American Finance Association, vol. 46(4), pages 1325-59, September.
    11. Godfrey, Leslie G, 1983. "Testing Non-Nested Models after Estimation by Instrumental Variables or Least Squares," Econometrica, Econometric Society, vol. 51(2), pages 355-65, March.
    12. 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.
    13. William J. Baumol & Burton G. Malkiel, 1993. "Redundant Regulation Of Foreign Security Trading And U.S. Competitiveness," Journal of Applied Corporate Finance, Morgan Stanley, vol. 5(4), pages 19-27.
    14. Clarkson, Peter M & Thompson, Rex, 1990. " Empirical Estimates of Beta When Investors Face Estimation Risk," Journal of Finance, American Finance Association, vol. 45(2), pages 431-53, June.
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