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Response to discussion on "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States"
Douthett, Edward B.; Duchac, Jonathan E.; Haw, In-Mu; … - In: The international journal of accounting : TIJA 38 (2003) 2, pp. 169-172
Persistent link: https://www.econbiz.de/10006613293
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Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States
Douthett, Edward B.; Duchac, Jonathan E.; Haw, In-Mu; … - In: The international journal of accounting : TIJA 38 (2003) 2, pp. 145-162
Persistent link: https://www.econbiz.de/10006613295
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Differential Levels of Disclosure and the Earnings-Return Association : Evidence from Foreign Registrants in the United States
Douthett, Edward B. - 2014
Foreign companies listing on U.S. exchanges are required to report financial information under U.S. GAAP on Form 20-F using either Item 17 or Item 18 disclosure rules. These two disclosure rules differ in that Item 17 allows many exemptions from U.S. GAAP, while Item 18 requires disclosure of...
Persistent link: https://www.econbiz.de/10012752708
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The Usefulness of Industry Segment Information
Basu, Sudipta - 2014
This paper identifies segment characteristics that made industry segment reporting more useful in equity valuation. Those characteristics are the difference in segments' growth potential, the relative size of segments, and the magnitude of correlation in segment earnings. Usefulness is measured...
Persistent link: https://www.econbiz.de/10012752864