Financial accounting reports plays a major role in kee** track of all financial transactions.
The management decision-making relies on accounting information, including the income …

We contribute to the debate about the relative benefits and costs of International Financial
Reporting Standards (IFRS) adoption by examining whether earnings persistence and the …

Using foreign institutional ownership data in the US from 1990 to 2007, we examine whether
foreign institutional investors face liabilities of foreignness (LOF) in the US stock market. We …

This paper investigates the capital market consequences of the SEC's decision to eliminate
the reconciliation requirement for cross-listed companies following International Financial …

Purpose–This study aims to examine whether the adoption of International Financial
Reporting Standards (IFRS) leads to accounting quality improvements in Egypt as a code …

Purpose–The purpose of this paper is to examine the academic literature on the quality of
International Financial Reporting Standards (IFRS), formerly International Accounting …

Abstract In 2007 the Securities and Exchange Commission (SEC) made an historic ruling
allowing foreign registrants to file IFRS-based financial statements without reconciling to US …

On November 15, 2007, the US Securities and Exchange Commission (SEC) eliminated the
requirement that foreign private issuers reporting under International Financial Reporting …

This paper examines shareholder wealth effects in US and home-country markets relating to
the Securities and Exchange Commission's (SEC) decision to eliminate the Form 20-F …

Purpose–The purpose of this paper is to investigate whether reported net income as per US‐
generally accepted accounting principles (US‐GAAP) has become comparable to net …