Chiu, Tzu-Ting; Lee, Yen-Jung - In: The International Journal of Accounting 48 (2013) 1, pp. 54-83
This study examines how the elimination of the 20-F reconciliation requirement affects the quality of accounting data prepared by cross-listed firms that report under IFRS as promulgated by the IASB (hereafter CL IFRS firms). Using IFRS-adopting firms that are not cross-listed in the U.S....
