The Effects of the Removal of a Form 20-F Reconciliation from IFRS to U.S. GAAP
| dc.contributor.author | Westling, James Lee | |
| dc.creator | Westling, James Lee | en_US |
| dc.date.accessioned | 2012-09-18T22:01:02Z | |
| dc.date.available | 2012-09-18T22:01:02Z | |
| dc.date.issued | 2012-05 | |
| dc.identifier.citation | Westling, 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.uri | http://hdl.handle.net/10150/244844 | |
| dc.description.abstract | I 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.iso | en | en_US |
| dc.publisher | The University of Arizona. | en_US |
| dc.rights | Copyright © 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.uri | http://rightsstatements.org/vocab/InC/1.0/ | |
| dc.title | The Effects of the Removal of a Form 20-F Reconciliation from IFRS to U.S. GAAP | en_US |
| dc.type | text | en_US |
| dc.type | Electronic Thesis | en_US |
| thesis.degree.grantor | University of Arizona | en_US |
| thesis.degree.level | bachelors | en_US |
| thesis.degree.discipline | Honors College | en_US |
| thesis.degree.discipline | Accounting | en_US |
| thesis.degree.name | B.S.B.A. | en_US |
| dc.description.admin-note | Removed permission form from PDF and replaced file June 2023 | |
| refterms.dateFOA | 2018-08-19T05:34:28Z | |
| html.description.abstract | I 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. |
