Citation map · Study

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

5 references·6 citing·46 second hop

FromToDepth

this work references cited by second hop

References

2006Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards515 cited
2004Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms494 cited
2007The Effects of lease capitalization on various financial measures : an analysis of the retail industry57 cited
1995The Information Contained in Reconciliations to Earnings Based on US Accounting Principles By Non-US Companies45 cited
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. GAAP39 cited

Cited by

2008The non-designation of derivatives as hedges for accounting purposes31 cited
2012The Impact of Firm Characteristics on Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP*28 cited
2009Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters27 cited
2008The Impact of mandatory conversion to IFRS on the net income of FTSEurofirst 80 firms27 cited
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. Issuers24 cited
2014Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms’ SEC filings20 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work