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
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
收藏
页码:230 / 264
页数:35
相关论文
共 28 条
  • [11] FAIRFIELD PM, 1991, INVESTIGATION INTRIN
  • [12] THE CROSS-SECTION OF EXPECTED STOCK RETURNS
    FAMA, EF
    FRENCH, KR
    [J]. JOURNAL OF FINANCE, 1992, 47 (02) : 427 - 465
  • [13] FELTHAM GA, 1993, VALUATION CLEAN SURP
  • [14] FROST CA, 1992, COMP PRICE SENSITIVI
  • [15] FUERBRINGER J, 1992, NY TIMES 0426
  • [16] HARRIS TS, 1993, INVESTOR PREFERENCES
  • [17] JARRELL G, 1992, WALL STREET J 0619
  • [18] Kuh E., 1980, REGRESSION DIAGNOSTI
  • [19] MCQUEEN PD, 1993, INFORMATION CONTENT
  • [20] *NY BANK, 1992, GLOB OFF DEP REC TRA