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International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

Citations

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Cited by:

  1. Steven Globerman & W.R. Singleton, 2009. "Harmonisation of voluntary disclosure practices by Japanese companies," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 2(4), pages 335-355.
  2. Hope, Ole-Kristian & Kang, Tony & Kim, Joung W., 2013. "Voluntary disclosure practices by foreign firms cross-listed in the United States," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 50-66.
  3. Murad Harasheh & Federica Doni & Maria Vittoria Franceschelli & Andrea Amaduzzi, 2021. "The value relevance of Other Comprehensive Income: Extensive evidence from Europe," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(3), pages 3835-3851, July.
  4. 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.
  5. Street, Donna L. & Nichols, Nancy B. & Gray, Sidney J., 2000. "Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards," The International Journal of Accounting, Elsevier, vol. 35(1), pages 27-63, March.
  6. 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.
  7. Inês Pinto & Ana Isabel Morais, 2022. "Classification of Equity Instruments under IFRS 9: Determinants and Consequences," Australian Accounting Review, CPA Australia, vol. 32(4), pages 411-426, December.
  8. Sati P. Bandyopadhyay, 1996. "Discussion of “International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firmsâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 171-176, March.
  9. Begoña Giner & Francisca Pardo, 2015. "How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?," Journal of Business Ethics, Springer, vol. 132(1), pages 21-40, November.
  10. Juha Kinnunen & Jyrki Niskanen & Eero Kasanen, 2000. "To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 499-517.
  11. 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.
  12. John Ammer & Nathanael Clinton & Gregory P. Nini, 2005. "Accounting standards and information: inferences from cross-listed financial firms," International Finance Discussion Papers 843, Board of Governors of the Federal Reserve System (U.S.).
  13. Gaëlle Lenormand & Lionel Touchais, 2008. "La pertinence des actifs incorporels avec les IFRS," Revue Finance Contrôle Stratégie, revues.org, vol. 11(2), pages 173-201, June.
  14. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis, 2018. "The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 52-73.
  15. Goodwin, John & Ahmed, Kamran & Heaney, Richard, 2008. "The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(2), pages 89-119.
  16. Juan Manuel García Lara & Beatriz García Osma & Belén Gill de Albornoz Noguer, 2006. "Effects of database choice on international accounting research," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 426-454, September.
  17. Abdallah, Abed AL-Nasser & Abdallah, Wissam & Ismail, Ahmad, 2012. "Do accounting standards matter to financial analysts? An empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and forecast error," The International Journal of Accounting, Elsevier, vol. 47(2), pages 168-197.
  18. Venkatachalam, Mohan, 1999. "Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 313-318, January.
  19. Olante, Maria Elena & Lassini, Ugo, 2022. "Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe," Advances in accounting, Elsevier, vol. 56(C).
  20. Dennis R. Oswald, 2008. "The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(1‐2), pages 1-24, January.
  21. Niamh Brennan & Claire Marston, 1999. "A comparative analysis of required financial disclosures in US, UK and international accounting standards," Open Access publications 10197/2969, Research Repository, University College Dublin.
  22. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2002. "L'internationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale," ACCRA, Association francophone de comptabilité, vol. 8(1), pages 45-68.
  23. repec:kap:iaecre:v:12:y:2006:i:2:p:161-168 is not listed on IDEAS
  24. Federica Doni & Ross Taplin & Roberto Verona, 2016. "Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(12), pages 1-54, November.
  25. Wang, Carol, 2011. "Why can managers time the market in issuing new equity? The global evidence," Journal of Multinational Financial Management, Elsevier, vol. 21(3), pages 151-164, July.
  26. Gaëlle Lenormand & Lionel Touchais, 2008. "The Value Relevance Of Intangible Assets With Ifrs [La Pertinence Des Actifs Incorporels Avec Les Ifrs]," Post-Print hal-03125514, HAL.
  27. Pelham Gore & Fauziah Taib & Paul Taylor, 2000. "Accounting for goodwill: an examination of factors influencing management preferences," Accounting and Business Research, Taylor & Francis Journals, vol. 30(3), pages 213-225.
  28. Palea, Vera & Scagnelli, Simone Domenico, 2014. "Do Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence From European Banks," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201443, University of Turin.
  29. Fábio Moraes da Costa & Carol Liu & Gina Cavalier Rosa & Samuel L. Tiras, 2020. "The Commitment to Income‐Decreasing Accounting Choices As a Credible Signal to Reducing Information Asymmetry: The Case of Asset Revaluations," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2501-2522, December.
  30. Maroney, James J. & McGarry, Clodagh & Ó hÓgartaigh, Ciarán, 2008. "Familiarity, home bias and investors’ reactions to 20-F reconciliation gains and losses and perceptions of the quality of accounting principles," The British Accounting Review, Elsevier, vol. 40(2), pages 103-122.
  31. Okun Omokhoje Omokhudu & Peter Okoeguale Ibadin, 2015. "Incremental Value Relevance of Disaggregated Book Values and Disaggregated Earnings: Evidence from Nigeria," Accounting and Finance Research, Sciedu Press, vol. 4(4), pages 176-176, November.
  32. 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.
  33. Chen, Anthony & Gong, James (Jianxin) & Lu, Richard (Hung-Yuan), 2020. "The effect of principles-based standards on financial statement comparability: The case of SFAS-142," Advances in accounting, Elsevier, vol. 49(C).
  34. 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.
  35. Aboody, David & Barth, Mary E. & Kasznik, Ron, 1999. "Revaluations of fixed assets and future firm performance: Evidence from the UK1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 149-178, January.
  36. Jyrki Niskanen & Juha Kinnunen & Eero Kasanen, 1998. "A note on the information content of parent company versus consolidated earnings in Finland," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 31-40.
  37. Kingsley Olibe, 2001. "Assessing the usefulness of SEC Form 20-F disclosures using return and volume metrics: The case of U.K. firms," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 25(3), pages 343-357, September.
  38. Jayne M. Godfrey & Ping‐Sheng Koh, 2009. "Goodwill impairment as a reflection of investment opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 117-140, March.
  39. María Consuelo Pucheta & Mondher Fakhfakh, 2005. "The Measurement Of Compliance With International Isa700: The Case Of Audit Reports Published By The Big Accounting Firms In Tunisia," Working Papers. Serie AD 2005-19, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  40. Cheng Lai & Meiting Lu & Yaowen Shan, 2013. "Has Australian financial reporting become more conservative over time?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(3), pages 731-761, September.
  41. Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015. "The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 190-211, September.
  42. Shahwali Khan & Michael E. Bradbury & Stephen Courtenay, 2018. "Value Relevance of Comprehensive Income," Australian Accounting Review, CPA Australia, vol. 28(2), pages 279-287, June.
  43. Alexander P. Paton & Damien Cannavan & Stephen Gray & Khoa Hoang, 2020. "Analyst versus model‐based earnings forecasts: implied cost of capital applications," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4061-4092, December.
  44. Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode, 2008. "The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements," Discussion Papers 2008/21, Norwegian School of Economics, Department of Business and Management Science.
  45. Gjerde, Øystein & Knivsflå, Kjell & Sættem, Frode, 2008. "The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 92-112.
  46. Bagna, Emanuel & Ramusino, Enrico Cotta & Ogliari, Matteo, 2023. "The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies," International Review of Financial Analysis, Elsevier, vol. 85(C).
  47. Shan, Yuan George, 2015. "Value relevance, earnings management and corporate governance in China," Emerging Markets Review, Elsevier, vol. 23(C), pages 186-207.
  48. Lionel Escaffre & Réda Sefsaf, 2011. "Comparing the value relevance of earnings and book value in IFRS and GAAP standards," Post-Print hal-00769389, HAL.
  49. Dhiaa Shamki & Azhar Abdul Rahman, 2011. "Net Income, Book Value and Cash Flows: The Value Relevance in Jordanian Economic Sectors," International Journal of Business and Social Research, LAR Center Press, vol. 1(1), pages 123-135, December.
  50. Michael Dobler & Nina Günther, 2008. "Stand der de facto-Konvergenz von IFRS und US-GAAP — Eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union," Schmalenbach Journal of Business Research, Springer, vol. 60(8), pages 809-845, December.
  51. Ivana Raonic & Stuart McLeay & Ioannis Asimakopoulos, 2004. "The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1‐2), pages 115-148, January.
  52. Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011. "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 36(2), pages 151-173, August.
  53. Jung, Boochun & Pourjalali, Hamid & Wen, Eric & Daniel, Shirley J., 2013. "The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets," Advances in accounting, Elsevier, vol. 29(2), pages 255-266.
  54. Mishari M. Alfaraih & Faisal S. Alanezi, 2011. "Does Voluntary Disclosure Level Affect The Value Relevance Of Accounting Information?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 65-84.
  55. Bauman, Mark P. & Shaw, Kenneth W., 2018. "Value relevance of customer-related intangible assets," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 95-102.
  56. Lopes, Alexsandro Broedel & Walker, Martin, 2012. "Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil," The British Accounting Review, Elsevier, vol. 44(2), pages 53-67.
  57. Ran Barniv & Mark Myring, 2006. "An International Analysis of Historical and Forecast Earnings in Accounting‐Based Valuation Models," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7‐8), pages 1087-1109, September.
  58. Samir El-Gazzar & Philip Finn & Rudy Jacob, 2002. "Market revaluations of foreign listings' reconciliations to U.S. financial reporting," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 8(3), pages 221-234, August.
  59. Andrew C. Worthington & Tracey West, 2004. "Australian Evidence Concerning the Information Content of Economic Value-Added," Australian Journal of Management, Australian School of Business, vol. 29(2), pages 201-223, December.
  60. Shiheng Wang & Michael Welker, 2011. "Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe," Journal of Accounting Research, Wiley Blackwell, vol. 49(1), pages 257-307, March.
  61. 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.
  62. Eléna Barbu, 2002. "Les entreprises françaises et roumaines face à l'application des normes comptables internationales au début du III ème millénaire," Working Papers 2002-2, Laboratoire Orléanais de Gestion - université d'Orléans.
  63. Abdallah, Abed AL-Nasser & Abdallah, Wissam, 2017. "Does cross-listing increase managers' propensity to listen to the market in M&A deals?," Journal of Corporate Finance, Elsevier, vol. 46(C), pages 97-120.
  64. Peter Easton & Peter Eddey, 1997. "The Relevance of Asset Revaluations over an Economic Cycle," Australian Accounting Review, CPA Australia, vol. 7(13), pages 22-30, May.
  65. Miguel Arce & Araceli Mora, 2002. "Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 573-599.
  66. Gebhardt, Günther, 1999. "The evolution of global standards of accounting," CFS Working Paper Series 2000/05, Center for Financial Studies (CFS).
  67. Abdallah, Abed AL-Nasser & Abdallah, Wissam, 2019. "Does cross-listing in the US improve investment efficiency? Evidence from UK firms," The Quarterly Review of Economics and Finance, Elsevier, vol. 72(C), pages 215-231.
  68. d'Arcy, Anne & Tarca, Ann, 2018. "Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences," The International Journal of Accounting, Elsevier, vol. 53(3), pages 203-226.
  69. Francesco Mazzi & Paul André & Dionysia Dionysiou & Ioannis Tsalavoutas, 2017. "Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 268-312, April.
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