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dc.contributor.authorWestling, James Lee
dc.creatorWestling, James Leeen_US
dc.date.accessioned2012-09-18T22:01:02Z
dc.date.available2012-09-18T22:01:02Z
dc.date.issued2012-05
dc.identifier.citationWestling, James Lee. (2012). The Effects of the Removal of a Form 20-F Reconciliation from IFRS to U.S. GAAP (Bachelor's thesis, University of Arizona, Tucson, USA).
dc.identifier.urihttp://hdl.handle.net/10150/244844
dc.description.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.
dc.language.isoenen_US
dc.publisherThe University of Arizona.en_US
dc.rightsCopyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.en_US
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/
dc.titleThe Effects of the Removal of a Form 20-F Reconciliation from IFRS to U.S. GAAPen_US
dc.typetexten_US
dc.typeElectronic Thesisen_US
thesis.degree.grantorUniversity of Arizonaen_US
thesis.degree.levelbachelorsen_US
thesis.degree.disciplineHonors Collegeen_US
thesis.degree.disciplineAccountingen_US
thesis.degree.nameB.S.B.A.en_US
refterms.dateFOA2018-08-19T05:34:28Z
html.description.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.


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