CHRISTENSEN, HANS B.; LEE, EDWARD; WALKER, MARTIN - In: Journal of Accounting Research 47 (2009) 5, pp. 1167-1199
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>We examine whether earnings reconciliation from U.K. generally accepted accounting principles (GAAP) to International Financial Reporting Standards (IFRS) convey information. As a result of debt contracting, mandatory accounting changes are expected to affect the likelihood of violating...
