The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations 1 We thank Eli Amir (the referee), Anne Beatty, Dick Dietrich, Glen Hansen, David Harris, Irene Karamanou, S.P. Kothari (the editor), Jim McKeown, K. Ramesh, Judy Rayburn, Phillip Stocken, Mohan Venkatachalam (the discussant), Elizabeth Venuti, Jerold Zimmerman and participants at the 1997 Big-10 Summer Research Conference for their helpful comments and suggestions. We also thank Shawn Davis and Shouli Zhang for their excellent research assistance. 1
Title:
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations 1 We thank Eli Amir (the referee), Anne Beatty, Dick Dietrich, Glen Hansen, David Harris, Irene Karamanou, S.P. Kothari (the editor), Jim McKeown, K. Ramesh, Judy Rayburn, Phillip Stocken, Mohan Venkatachalam (the discussant), Elizabeth Venuti, Jerold Zimmerman and participants at the 1997 Big-10 Summer Research Conference for their helpful comments and suggestions. We also thank Shawn Davis and Shouli Zhang for their excellent research assistance. 1
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