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The value relevance of earnings and nonearnings information in regulated and deregulated markets : the case of the airline industry
El-Gazzar, Samir; Finn, Philip M.; Tang, Charles - In: International advances in economic research : IAER ; an … 15 (2009) 1, pp. 88-101
Persistent link: https://www.econbiz.de/10003813440
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The value relevance of earnings and nonearnings information in regulated and deregulated markets : the case of the airline industry
Gazzar, Samir M. el; Finn, Philip M.; Tang, Charles - In: International advances in economic research : IAER ; an … 15 (2009) 1, pp. 88-101
Persistent link: https://www.econbiz.de/10009955540
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Market Revaluations of Foreign Listings’ Reconciliations to U.S. Financial Reporting GAAP
El-Gazzar, Samir M.; Finn, Philip M.; Jacob, Rudy A. - 2001
The Securities and Exchange Commission (SEC) requires foreign firms wishing to list their securities on the U.S. exchanges to convert their financial statements to U.S.-based generally accepted accounting principles (GAAP) in a reconciliation filing known as Form 20-F. This paper extends prior...
Persistent link: https://www.econbiz.de/10009463621
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Simultaneous releases of US and foreign GAAP earnings
Chan, Kam C.; El-Gazzar, Samir; Finn, Philip M.; Jacob, … - In: International advances in economic research : IAER ; an … 12 (2006) 2, pp. 161-168
Persistent link: https://www.econbiz.de/10003768708
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Market revaluations of foreign listings' reconciliations to U.S. financial reporting
El-Gazzar, Samir; Finn, Philip M.; Jacob, Ruby A. - In: International advances in economic research : IAER ; an … 8 (2002) 3, pp. 221-234
Persistent link: https://www.econbiz.de/10001763140
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Restatements and accounting quality : a comparison between IFRS and US-GAAP
El-Gazzar, Samir; Finn, Philip M. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 39-58
Persistent link: https://www.econbiz.de/10011724562
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An empirical investigation of multinational firms' compliance with International Accounting Standards
El-Gazzar, Samir M.; Finn, Philip M.; Jacob, Rudy - In: The International Journal of Accounting 34 (1999) 2, pp. 239-248
Persistent link: https://www.econbiz.de/10005331425
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ARTICLES - An Empirical Investigation of Multinational Firms' Compliance with International Accounting Standards
El-Gazzar, Samir M.; Finn, Philip M.; Jacob, Rudy - In: The international journal of accounting : TIJA 34 (1999) 2, pp. 239-248
Persistent link: https://www.econbiz.de/10006626445
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Market revaluations of foreign listings' reconciliations to U.S. financial reporting
El-Gazzar, Samir M.; Finn, Philip M.; Jacob, Ruby A. - In: International advances in economic research : IAER ; an … 8 (2002) 3, pp. 221-234
Persistent link: https://www.econbiz.de/10009955336
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Restatements and accounting quality: a comparison between IFRS and US-GAAP
El-Gazzar, Samir M.; Finn, Philip M. - In: Journal of Financial Reporting and Accounting 15 (2017) 1, pp. 39-58
Purpose This paper aims to examine whether sanctioning adoption of IFRS for US firms would produce accounting information of the same quality as those produced under US Generally Accepted Accounting Principles (GAAP). This is a timely research since the Securities and Exchange Commission (SEC;...
Persistent link: https://www.econbiz.de/10014869833