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The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations
Blanco, Jose Luis Ucieda; Osma, Beatriz Garcia - In: International Journal of Accounting, Auditing and … 1 (2004) 1, pp. 5-36
This paper studies the comparability between US GAAP and International Accounting Standards/International Financial … Reporting Standards (IAS/IFRS) by looking at the Form 20-F reconciliation adjustments to US GAAP made by firms using IASs in the … material adjustments. Overall, we conclude that, although material differences still exist, IASs and US GAAP seem to be …
Persistent link: https://www.econbiz.de/10008538763
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Cost of equity capital of foreign firms: Did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconciliation?
Han, Fei; He, Haihong - In: Review of Accounting and Finance 12 (2013) July, pp. 268-285
Purpose – The purpose of this paper is to examine the cost of equity capital for foreign firms listed in the US stock exchanges during 2004-2009, a period that the Securities and Exchange Commission (SEC) shifted from requiring foreign issuers to comply with the US GAAP reconciliations to...
Persistent link: https://www.econbiz.de/10010686131
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Cost of equity capital of foreign firms
Han, Fei; He, Haihong - In: Review of Accounting and Finance 12 (2013) 3, pp. 268-285
Purpose – The purpose of this paper is to examine the cost of equity capital for foreign firms listed in the US stock exchanges during 2004‐2009, a period that the Securities and Exchange Commission (SEC) shifted from requiring foreign issuers to comply with the US GAAP reconciliations to...
Persistent link: https://www.econbiz.de/10014990005
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ADR accounting principles choice and the market reaction to Form 20-F
Senteney, David L.; Gao, Grace H.; Bazaz, Mohammad S. - In: The journal of applied business research 30 (2014) 2, pp. 453-463
Persistent link: https://www.econbiz.de/10010353536
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Impact of ADR Forms 20-F reconciliation on trading volume
Senteney, David L.; Gao, Grace H.; Bazaz, Mohammad S. - In: International journal of accounting and information … 23 (2015) 3, pp. 253-270
Persistent link: https://www.econbiz.de/10011407001
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Equity market response to form 20-F disclosures for ADR firms
Senteney, Michael H.; Senteney, David L.; Bazaz, Mohammad S. - In: International journal of economics and finance 9 (2017) 3, pp. 233-255
Persistent link: https://www.econbiz.de/10011642395
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Impact of ADR Forms 20-F reconciliation on trading volume
Senteney, David L.; Gao, Grace H.; Bazaz, Mohammad S. - In: International Journal of Accounting and Information … 23 (2015) 3, pp. 253-270
Purpose – This paper aims to investigate the impact of the filing of Form 20-F to the Securities and Exchange Commission (SEC) on short-term trading volume and return by those foreign firms which list their securities in the US Stock Exchanges. Design/methodology/approach – The authors...
Persistent link: https://www.econbiz.de/10014759322
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The change in the value-relevance of earnings and book values in equity valuation over the past 20 years and the impact of the adoption of IASs: the case of Kuwait
Shamy, Mostafa A. El; Al-Qenae, Rashid - In: International Journal of Accounting, Auditing and … 2 (2005) 1/2, pp. 153-167
since the adoption of the International Accounting Standards (IASs) in 1990 by all Kuwaiti corporations. The study reports … earnings (book values) has increased (decreased) since the adoption of IASs in 1990. …
Persistent link: https://www.econbiz.de/10010670407
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European Standardization of Audit
Ivan, Oana Raluca - In: Annals of the University of Petrosani, Economics 9 (2009) 4, pp. 5-14
The article reviews the evolution of external audit in some European countries and considers how this is likely to affect auditing in the future. The analysis shows how the European Commission has recently concentrated its harmonization focus on the consolidated accounts of listed companies and...
Persistent link: https://www.econbiz.de/10008470156
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What exactly is convergence?
Pacter, Paul - In: International Journal of Accounting, Auditing and … 2 (2005) 1/2, pp. 67-83
From its inception in 1973, the former International Accounting Standards Committee (IASC) worked towards harmonising global accounting standards by developing standards that could serve as a model on which national standard setters could base their own standards. The IASC was replaced by the...
Persistent link: https://www.econbiz.de/10011130301