A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations

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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. (Fri,) studied this question.

synapsesocial.com/papers/6a16d17266334ab13b055a79 https://doi.org/https://doi.org/10.2307/2491172

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