Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?
| Year of publication: |
2012
|
|---|---|
| Authors: | Kim, Yongtae ; Li, Haidan ; Li, Siqi |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 4413301. - Vol. 53.2012, 1, p. 249-271
|