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
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Amir et al. (1993) studied this question.
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