The market's valuation of nonreported accounting measures: Retrospective reconciliations of non-US and US GAAP

L Rees and P Elgers

Journal of Accounting Research, 1997, vol. 35, issue 1, 115-127

Keywords: Value relevance; Non-US GAAP accounting measures; Form 20-F Reconciliations (search for similar items in EconPapers)
JEL-codes: G14 G15 M41 M48 (search for similar items in EconPapers)
Date: 1997
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Citations: View citations in EconPapers (14)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:35:y:1997:i:1:p:115-127

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DOI: 10.2307/2491470

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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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