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| Author: | Amir, E. |
| Title: | A comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using form 20-F reconciliations |
| Journal: | Journal of Accounting Research
1993 : VOL. 31, p. 230-275 |
| Index terms: | USA ACCOUNTING MEASUREMENT |
| Language: | eng |
| Abstract: | Firms registered outside the United States and listed on a primary U.S. exchange may provide their U.S. shareholders with financial statements prepared under their domestic (non-U.S.) generally accepted accounting principles (GAAP). The Securities and Exchange Commission requires such firms to reconcile their reported earnings and shareholders'equity to U.S. GAAP as part of a Form 20-F filing. These reconciliations provide a set of precise measures of the differences created by alternative accounting practices. The authors use reconciliations to address two questions: (1) are the differences in the U.S. and non-U.S. GAAp value-relevant? (2) which differences are value-relevant? |
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