Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion
Publication
, Journal Article
Venkatachalam, M
Published in: Journal of Accounting and Economics
January 1, 1999
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.
Duke Scholars
Published In
Journal of Accounting and Economics
DOI
ISSN
0165-4101
Publication Date
January 1, 1999
Volume
26
Issue
1-3
Start / End Page
313 / 318
Related Subject Headings
- Accounting
- 3801 Applied economics
- 3502 Banking, finance and investment
- 3501 Accounting, auditing and accountability
- 1502 Banking, Finance and Investment
- 1501 Accounting, Auditing and Accountability
- 1402 Applied Economics
Citation
APA
Chicago
ICMJE
MLA
NLM
Venkatachalam, M. (1999). Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion. Journal of Accounting and Economics, 26(1–3), 313–318. https://doi.org/10.1016/S0165-4101(99)00004-X
Venkatachalam, M. “Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion.” Journal of Accounting and Economics 26, no. 1–3 (January 1, 1999): 313–18. https://doi.org/10.1016/S0165-4101(99)00004-X.
Venkatachalam M. Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion. Journal of Accounting and Economics. 1999 Jan 1;26(1–3):313–8.
Venkatachalam, M. “Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion.” Journal of Accounting and Economics, vol. 26, no. 1–3, Jan. 1999, pp. 313–18. Scopus, doi:10.1016/S0165-4101(99)00004-X.
Venkatachalam M. Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion. Journal of Accounting and Economics. 1999 Jan 1;26(1–3):313–318.
Published In
Journal of Accounting and Economics
DOI
ISSN
0165-4101
Publication Date
January 1, 1999
Volume
26
Issue
1-3
Start / End Page
313 / 318
Related Subject Headings
- Accounting
- 3801 Applied economics
- 3502 Banking, finance and investment
- 3501 Accounting, auditing and accountability
- 1502 Banking, Finance and Investment
- 1501 Accounting, Auditing and Accountability
- 1402 Applied Economics