Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion

Journal Article (Journal Article)

present some interesting evidence on the market valuation of accounting numbers under IAS and US-GAAP. I view this evidence as a first step in contributing to the debate on whether foreign firms following IAS should be allowed to list in the US without providing 20-F reconciliations. In my discussion, I evaluate the contribution and limitations of the study and suggest some extensions.

Full Text

Duke Authors

Cited Authors

  • Venkatachalam, M

Published Date

  • January 1, 1999

Published In

Volume / Issue

  • 26 / 1-3

Start / End Page

  • 313 - 318

International Standard Serial Number (ISSN)

  • 0165-4101

Digital Object Identifier (DOI)

  • 10.1016/S0165-4101(99)00004-X

Citation Source

  • Scopus