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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
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The market for audit services : Evidence from voluntary auditor changes
Johnson, W. Bruce; Lys, Thomas - In: Journal of Accounting and Economics 12 (1990) 1-3, pp. 281-308
Persistent link: https://www.econbiz.de/10005492477
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Stock repurchases as an earnings management device
Hribar, Paul; Jenkins, Nicole Thorne; Johnson, W. Bruce - In: Journal of Accounting and Economics 41 (2006) 1-2, pp. 3-27
Persistent link: https://www.econbiz.de/10005492956
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An analysis of the stock price reaction to sudden executive deaths : Implications for the managerial labor market
Bruce Johnson, W.; Magee, Robert P.; Nagarajan, Nandu J.; … - In: Journal of Accounting and Economics 7 (1985) 1-3, pp. 151-174
Persistent link: https://www.econbiz.de/10005492637