Krishnamoorthy, Ganesh; Maroney, James J.; Ó … - In: Journal of Business Research 61 (2008) 4, pp. 355-362
As part of the U.S. regulatory requirements, non-U.S. companies registered on U.S. stock exchanges ('foreign registrants') are required to compile financial reports that comply with U.S. Generally Accepted Accounting Principles ('GAAP') or provide a reconciliation of non-U.S. GAAP financial...
