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20-F Filers and SEC Proposed Changes: Some Evidence of a US Home GAAP Preference
9 references·0 citing·42 second hop
20-F Filers and SEC Proposed Changes: Some Evidence of a US Home GAAP Preference (2007)20-F Filers and SEC Proposed Changes: Som…Trading Volume Reaction to the Earnings Reconciliation from IAS to U. S. GAAP* (2008)Trading Volume Reaction to th…Are IFRS and U.S. GAAP converging? (2006)Are IFRS and U.S. GAAP conver…Does trading volume detect information content in earnings reconciliations of foreign firms? (2004)Does trading volume detect in…Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings (1999)Implications of Accounting Re…The Information Contained in Reconciliations to Earnings Based on US Accounting Principles By Non-US Companies (1995)The Information Contained in …Trading volume reactions to annual accounting earnings announcements (1994)Trading volume reactions to a…Trading Volume and Price Reactions to Public Announcements (1991)Trading Volume and Price Reac…The Information Content of Annual Earnings Releases: A Trading Volume Approach (1986)The Information Content of An…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…Accounting: An International Perspective (1990)Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs (1999)The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999)Financial Accounting and Reporting Section of the American Accounting Association Financial Reporting Policy Committee File No. S7-13-07 Response 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 (2007)Response 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 File No. S7–13–07 (2008)IFRS and US‐GAAP comparability before release No. 33‐8879 (2011)The Relation Between Price Changes and Trading Volume: A Survey (1987)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Analysts' forecasts as proxies for investor beliefs in empirical research (1995)The Shareholder-Wealth and Trading-Volume Effects of Information-Technology Infrastructure Investments (2002)Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research* (2011)On the Impossibility of Informationally Efficient Markets (1980)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Continuous Auctions and Insider Trading (1985)Differences of Opinion Make a Horse Race (1993)Market liquidity and volume around earnings announcements (1994)Does board gender diversity improve the informativeness of stock prices? (2011)Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research (1987)Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us (1998)Analysis of Panel Data (2003)Financial statement analysis (2007)Information Lost: A Descriptive Analysis of IFRS Firms' 20-F Reconciliations (2008)Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe (2010)A Theory of Cognitive Dissonance (1957)Time Series Analysis Forecasting and Control. (1971)Judgment under Uncertainty: Heuristics and Biases (1974)Firm characteristics and analyst following (1989)Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)A review and analysis of international accounting research in JIAAT: 2002–2010 (2010)The Economic Consequences of Increased Disclosure (2000)The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty (2012)Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports? (2014)Engagement audit partner experience and audit quality (2015)The Effect of International Institutional Factors on Properties of Accounting Earnings (1999)Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices (2002)Cross listing, bonding and firms’ reporting incentives: A discussion of Lang, Raedy and Wilson (2006) (2006)The Value Relevance of Accounting Income Reported by DAX‐30 German Companies (2007)Financial Accounting Standards Board (FASB) (2008)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Capital markets research in accounting (2001)
this work references cited by second hop

References

  • 1968The Information Content of Annual Earnings Announcements2,746 cited
  • 1991Trading Volume and Price Reactions to Public Announcements1,097 cited
  • 1986The Information Content of Annual Earnings Releases: A Trading Volume Approach346 cited
  • 1994Trading volume reactions to annual accounting earnings announcements309 cited
  • 1999Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings183 cited
  • 2006Are IFRS and U.S. GAAP converging?75 cited
  • 2008Trading Volume Reaction to the Earnings Reconciliation from IAS to U. S. GAAP*75 cited
  • 1995The Information Contained in Reconciliations to Earnings Based on US Accounting Principles By Non-US Companies45 cited
  • 2004Does trading volume detect information content in earnings reconciliations of foreign firms?14 cited

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