Journal of Accounting and Economics Vol. 26 No. 1-3 1999
Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion
Abstract
Harris and Muller (1998)present some interesting evidence on the market valuation of accounting numbers under IAS and US-GAAP. I view this evidence as a first step in contributing to the debate on whether foreign firms following IAS should be allowed to list in the US without providing 20-F reconciliations. In my discussion, I evaluate the contribution and limitations of the study and suggest some extensions.
- DOI
- 10.1016/s0165-4101(99)00004-x
- Volume
- 26
- Issue
- 1-3
- Pages
- 313-318
- Language
- en
- Sources
- bibtex:phds-export.bib openalex crossref