search query: @author Bandyopadhyay, S. / total: 6
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| Author: | Bandyopadhyay, S. Hanna, J. Richardson, G. |
| Title: | Capital market effects of US-Canada GAAP differences |
| Journal: | Journal of Accounting Research
1994 : AUTUMN, VOL. 32:2, p. 262-277 |
| Index terms: | USA CANADA CAPITAL MARKETS |
| Language: | eng |
| Abstract: | Canadian firms that list securities on U.S. stock exchanges are generally required to provide a reconciliation of reported income measured using Canadian generally accepted accounting principles (GAAP) to reported earnings measured using U.S. GAAP. This paper examines both the magnitudes and the information content of the reported reconciliations between Canadian-GAAP income and United States-GAAP income. |
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