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Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion1

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  • Venkatachalam, Mohan

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  • 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.
    • Handle: RePEc:eee:jaecon:v:26:y:1999:i:1-3:p:313-318
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    1. Mary E. Barth & Greg Clinch, 1996. "International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 135-170, March.
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    Cited by:

    1. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
    2. Moehrle, Stephen R. & Mohrman, Mary Beth & Reynolds-Moehrle, Jennifer A. & Stuerke, Pamela, 2009. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (1999–2000)," Research in Accounting Regulation, Elsevier, vol. 21(2), pages 125-137.
    3. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.

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