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

被引：124

作者：

AMIR, E

HARRIS, TS

VENUTI, EK

机构：

来源：

关键词：

D O I：

10.2307/2491172

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：230 / 264

页数：35

共 28 条

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[J]. JOURNAL OF ACCOUNTING RESEARCH, 1991, 29 (01) : 19 - 36
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