Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms' SEC filings Article

Hansen, Bowe, Pownall, Grace, Prakash, Rachna et al. (2014). Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms' SEC filings . JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 33(5), 424-448. 10.1016/j.jaccpubpol.2014.06.003

keywords

  • 20-F RECONCILIATION
  • Business & Economics
  • Business, Finance
  • GAAP
  • IAS
  • IFRS
  • INCENTIVES
  • MANAGEMENT
  • Public Administration
  • STANDARDS
  • Social Sciences

Digital Object Identifier (DOI)

publisher

  • ELSEVIER SCIENCE INC

start page

  • 424

end page

  • 448

volume

  • 33

issue

  • 5