Solsma, Lori; Wilder, W. Mark - In: International Journal of Accounting & Information Management 23 (2015) 4, pp. 383-403
Purpose – The purpose of this paper is empirically investigate the pro forma disclosure behavior of US-listed foreign firms applying International Financial Reporting Standards (IFRS). Design/methodology/approach – The annual earnings press releases of US-listed foreign firms on the New York...