Key points are not available for this paper at this time.
Eli Amir, Trevor S. Harris, Elizabeth K. Venuti, A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations, Journal of Accounting Research, Vol. 31, Studies on International Accounting (1993), pp. 230-264
Amir et al. (1993) studied this question.