A COMPARISON OF THE VALUE-RELEVANCE OF UNITED-STATES VERSUS NON-UNITED-STATES GAAP ACCOUNTING MEASURES USING FORM-20-F RECONCILIATIONS

E Amir, Ts Harris and Ek Venuti

Journal of Accounting Research, 1993, vol. 31, 230-264

Keywords: Value relevance; Non-US GAAP accounting measures; Form 20-F Reconciliations (search for similar items in EconPapers)
JEL-codes: G14 G15 M41 (search for similar items in EconPapers)
Date: 1993
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DOI: 10.2307/2491172

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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