SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Information Lost: A Descriptive Analysis of IFRS Firms' 20-F Reconciliations · Study

PreprintShelves

PreprintInformation Lost: A Descriptive Analysis of IFRS Firms' 20-F Reconciliations

Marlene Plumlee2008

OA

Preprintgreen2008

Information Lost: A Descriptive Analysis of IFRS Firms' 20-F Reconciliations

Marlene Plumlee · David Plumlee

32 citations·0/0 files stored·SSRN Electronic Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 32 citations exist upstream.

References

2006Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards 2004Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms 2007The Effects of lease capitalization on various financial measures : an analysis of the retail industry 1995The Information Contained in Reconciliations to Earnings Based on US Accounting Principles By Non-US Companies 2007Financial 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

Cited by

2008The non-designation of derivatives as hedges for accounting purposes 2012The Impact of Firm Characteristics on Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP*2009Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters 2008The Impact of mandatory conversion to IFRS on the net income of FTSEurofirst 80 firms 2010Response to the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers 2014

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysisarticle · 2 shared references 2011Analyst Following and Forecast Accuracy After Mandated IFRS Adoptionsarticle · 2 shared references 2007Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequencespreprint · 2 shared references 2012Mandatory IFRS Adoption and Institutional Investment Decisionsarticle · 2 shared references 2009Auditor choice in privatized firms: Empirical evidence on the role of state and foreign ownersarticle · 2 shared references 2012The Effect of Workload Compression on Audit Qualityarticle · 2 shared references

Details

Year2008

Typepreprint

Published2008-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations32

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2139/ssrn.1104244

openalex_workW1579352540

Links

Imported from OpenAlex (CC0) — nothing here is generated.

Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms’ SEC filings