Similar Search Results

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

CEO equity incentives and audit fees

Kim, Yongtae; Li, Haidan; Li, Siqi - In: Contemporary accounting research : a journal of the … 32 (2015) 2, pp. 608-638

Persistent link: https://www.econbiz.de/10011344219

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

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

Polishing diamonds in the rough : the sources of syndicated venture performance

Das, Sanjiv R.; Jo, Hoje; Kim, Yongtae - In: Journal of financial intermediation 20 (2011) 2, pp. 199-230

Persistent link: https://www.econbiz.de/10008989432

Positive and negative information transfers from management forecasts

Kim, Yongtae; Lacina, Michael; Park, Myung Seok - In: Journal of accounting research 46 (2008) 4, pp. 885-908

Persistent link: https://www.econbiz.de/10003838964

Do corporations invest enough in environmental responsibility?

Kim, Yongtae; Statman, Meir - In: Journal of business ethics : JOBE 105 (2012) 1, pp. 115-129

Persistent link: https://www.econbiz.de/10009516776

Analyst vs. market forecasts of earnings management to avoid small losses

Eames, Michael; Kim, Yongtae - In: Journal of business finance & accounting : JBFA 39 (2012) 5/6, pp. 649-674

Persistent link: https://www.econbiz.de/10009575826

The impact of surprise offer-share adjustments on offer-day returns : evidence from seasoned equity offers

Jo, Hoje; Kim, Yongtae; Park, Myung Seok - In: Review of quantitative finance and accounting 31 (2008) 3, pp. 261-286

Persistent link: https://www.econbiz.de/10003782304