Does eliminating the Form 20-F reconciliation from IFRS to US GAAP have capital market consequences?
Yongtae Kim; Haidan Li; Siqi Li
| Year of publication: |
2012
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|---|---|
| Authors: | Kim, Yongtae ; Li, Haidan ; Li, Siqi |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 53.2012, 1/2, p. 249-270
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| Subject: | IFRS | Bilanzierungsgrundsätze | Accounting standards | Unternehmenspublizität | Corporate disclosure | Asymmetrische Information | Asymmetric information | Betriebliche Liquidität | Corporate liquidity | Finanzmarkt | Financial market | USA | United States |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009512823