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

Kim, Yongtae; Li, Haidan; Li, Siqi - In: Journal of accounting & economics 53 (2012) 1/2, pp. 249-270

Persistent link: https://www.econbiz.de/10009512823

Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?

Kim, Yongtae - 2011

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/10013125180

Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?

Kim, Yongtae - 2012

Persistent link: https://www.econbiz.de/10013115128

Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital?

Li, Siqi - In: The accounting review : a publication of the American … 85 (2010) 2, pp. 607-636

Persistent link: https://www.econbiz.de/10003970649

The impact of mandatory IFRS adoption on foreign mutual fund ownership : the role of comparability

DeFond, Mark L.; Hu, Xuesong; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 51 (2011) 3, pp. 240-258

Persistent link: https://www.econbiz.de/10009008153

Has the widespread adoption of IFRS reduced US firms' attractiveness to foreign investors?

DeFond, Mark L.; Hu, Xuesong; Hung, Mingyi Y.; Li, Siqi - In: Journal of international accounting research 11 (2012) 2, pp. 27-55

Persistent link: https://www.econbiz.de/10009716499

Does mandatory IFRS adoption affect crash risk?

DeFond, Mark L.; Hung, Mingyi; Li, Siqi; Li, Yinghua - In: The accounting review : a publication of the American … 90 (2015) 1, pp. 265-299

Persistent link: https://www.econbiz.de/10010488920

The effect of fair value accounting on the performance evaluation role of earnings

DeFond, Mark L.; Hu, Jinshuai; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-23

Persistent link: https://www.econbiz.de/10012494832

Discussion of "the effect of fair value accounting on the performance evaluation role of earnings"

Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-5

Persistent link: https://www.econbiz.de/10012494834

The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership : The Role of Comparability

DeFond, Mark L. - 2011

Proponents of International Financial Reporting Standards (IFRS) argue that mandating a uniform set of accounting standards improves financial statement comparability that in turn attracts greater cross-border investment. Our study tests this assertion by examining the change in foreign mutual...

Persistent link: https://www.econbiz.de/10013134362