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Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

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2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?1,122 cited
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1999The market reaction to international cross-listings: evidence from Depositary Receipts720 cited
2004Can foreign firms bond themselves effectively by renting U.S. securities laws?615 cited

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2003How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality608 cited

2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited

2007Measuring Reporting Conservatism586 cited

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