IAS versus US GAAP: A "New Market" Based Comparison

Limited-dependent and qualitative variables in econometrics

1983 • 13,615 citations

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1985 • 6,148 citations

The investment opportunity set and corporate financing, dividend, and compensation policies

1992 • 3,817 citations

Disclosure level and the cost of equity capital

1997 • 3,499 citations

Disclosure, Liquidity, and the Cost of Capital

1991 • 3,218 citations

Corporate Disclosure Policy and Analyst Behavior

1998 • 2,727 citations

The Economic Consequences of Increased Disclosure

1999 • 2,305 citations

The relevance of the value-relevance literature for financial accounting standard setting

2001 • 1,866 citations

Information Effects on the Bid‐Ask Spread

1983 • 1,852 citations

Estimating the components of the bid/ask spread

1988 • 1,681 citations

Liquidity, Information, and Infrequently Traded Stocks

1996 • 1,466 citations

Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*

1995 • 1,214 citations

Information asymmetry, valuation, and the corporate spin-off decision

1999 • 767 citations

The Relative Informativeness of Accounting Disclosures in Different Countries

1993 • 705 citations

THE PRICING OF SECURITY DEALER SERVICES: AN EMPIRICAL STUDY OF NASDAQ STOCKS

1978 • 648 citations

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

1993 • 502 citations

The Value Relevance of German Accounting Measures: An Empirical Analysis

1994 • 498 citations

The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations

1999 • 350 citations

International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*

1996 • 324 citations

An empirical examination of information, differences of opinion, and trading activity

1996 • 315 citations

A Simultaneous Equations Analysis of Forecast Accuracy, Analyst Following, and Trading Volume

1999 • 238 citations

Insider Holdings and Perceptions of Information Asymmetry: A Note

1988 • 209 citations

A Trading Volume Benchmark: Theory and Evidence

1999 • 187 citations

Global Financial Reporting

2002 • 105 citations

The Market's Valuation of Nonreported Accounting Measures: Retrospective Reconciliations of Non-U.S. and U.S. GAAP

1997 • 65 citations

An Insider's View of the Current State and Future Direction of International Accounting Standard Setting

1999 • 53 citations

A Comparison of the Stock Price Response to Earnings Disclosures in the United States and the United Kingdom*

1994 • 42 citations

International accounting standards versus US-GAAP reporting : empirical evidence based on case studies

1995 • 36 citations

Der Neue Markt: Eine Bestandsaufnahme

1998 • 13 citations

Regulation, Disclosure and Market Liquidity (An Examination of Foreign Issuers in Regulated Versus Less-Regulated US Equity Markets)

1997 • 11 citations

Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion

1999 • 9 citations

Informationsbasierter Aktienhandel über IBIS

2000 • 6 citations

Die Betreuer am Neuen Markt: eine empirische Analyse

1999 • 6 citations