Relaxing the Reconciliation Requirement in Non-U.S. Firms' SEC Filings: Changes in GAAP, Earnings Attributes, and Earnings Informativeness Preprint

Hansen, Bowe, Pownall, Grace, Prakash, Rachna et al. Relaxing the Reconciliation Requirement in Non-U.S. Firms' SEC Filings: Changes in GAAP, Earnings Attributes, and Earnings Informativeness . 10.2139/ssrn.1949190

cited authors

  • Hansen, Bowe; Pownall, Grace; Prakash, Rachna; Vulcheva, Maria

authors

keywords

  • 35 Commerce, Management, Tourism and Services
  • 3501 Accounting, Auditing and Accountability
  • 3502 Banking, Finance and Investment

Digital Object Identifier (DOI)