The Effects of the Removal of a Form 20-F Reconciliation from IFRS to U.S. GAAP
PublisherThe University of Arizona.
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AbstractI am looking into the effects of the removal of a reconciliation to U.S. GAAP from IFRS on Form 20-F. While prior studies have examined the Form 20-F reconciliation to determine if its value added was significant, these studies had all been done prior to removal of the reconciliation on Form 20-F (Amir, et al. 1993; Harris and Muller 1999). I am concentrating specifically on four different measures to determine the effects of the removal of the reconciliation: analyst accuracy, earnings response coefficients, audit fees, and number of U.S. investors in foreign private issuers. All of these different measures could experience significant effects after the removal of a reconciliation if significant differences between IFRS and U.S. GAAP still exist.
Degree ProgramHonors College