Search Results - subject:"Form 20-F reconciliation"

Analyst following and forecast accuracy after eliminating the 20-F reconciliation between IFRS and U.S. GAAP

Li, Wen; Zhang, Huai - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 806-828

Persistent link: https://www.econbiz.de/10013389062

Does form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?

Chiu, She Chih; Lin, Hsuan-Chu; Chien, Chin-chen; Lang, … - In: Journal of contemporary accounting & economics 18 (2022) 3, pp. 1-18

Persistent link: https://www.econbiz.de/10014226618

Eliminating the Form 20-F reconciliation and audit pricing

Lin, Yi-Hung; Huang, Hua-Wei Solomon - In: Journal of international accounting research 16 (2017) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10011709214

The impact of eliminating the Form 20-F reconciliation on shareholder wealth : evidence from US cross-listed firms

Chen, Lucy Huajing; Khurana, Inder K. - In: The accounting review : a publication of the American … 90 (2015) 1, pp. 199-228

Persistent link: https://www.econbiz.de/10010488120

Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?

Kim, Yongtae; Li, Haidan; Li, Siqi - In: Journal of Accounting and Economics 53 (2012) 1, pp. 249-270

This paper investigates the capital market consequences of the SEC's decision to eliminate the reconciliation requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the elimination has a negative impact on firms' market...

Persistent link: https://www.econbiz.de/10010572409

Factors impacting on the future of the IASB

Sacho, Z.Y.; Oberholster, J.G.I. - In: Meditari Accountancy Research 16 (2008) 1, pp. 117-137

This paper investigates the factors influencing the future of the IASB, using as the point of departure, a review of its historical progression towards becoming the global accounting standard‐setting authority. It concludes that the IASB is an organisation vulnerable to (1) political lobbying...

Persistent link: https://www.econbiz.de/10014930463