The impact of eliminating the 20-F reconciliation on the cost of debt : an exploratory study
Lucy Huajing Chen, Saiying Deng, Parveen P. Gupta, Heibatollah Sami
| Year of publication: |
2019
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|---|---|
| Authors: | Chen, Lucy Huajing ; Deng, Saiying ; Gupta, Parveen P. ; Sami, Heibatollah |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 18.2019, 1, p. 47-70
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| Subject: | 20-F reconciliation | cost of debt | U.S. cross-listing | IFRS | U.S. GAAP | USA | United States | Bilanzierungsgrundsätze | Accounting standards | Kapitalkosten | Cost of capital |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jiar-52358 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012212918