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

Sample Selection Bias as a Specification Error

1979 • 27,564 citations

A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity

1980 • 25,774 citations

Regression Diagnostics -- Identifying Influential Data and Sources of Collinearity

1981 • 6,625 citations

Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses

1989 • 5,821 citations

Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

1993 • 2,760 citations

Corporate Disclosure Policy and Analyst Behavior

1998 • 2,727 citations

Accounting earnings and cash flows as measures of firm performance

1994 • 2,712 citations

Several Tests for Model Specification in the Presence of Alternative Hypotheses

1981 • 1,821 citations

Regression Diagnostics: Identifying Influential Data and Sources of Collinearity.

1981 • 1,467 citations

Price and return models

1995 • 725 citations

Discretionary Disclosure and External Financing

1995 • 673 citations

On cross-sectional analysis in accounting research

1987 • 583 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 Effects of Cross‐Sectional Scale Differences on Regression Results in Empirical Accounting Research*

1996 • 434 citations

Relative versus Incremental Information Content*

1995 • 345 citations

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

1996 • 324 citations

An Empirical Study of Selected Factors Influencing the Decision to List on Foreign Stock Exchanges

1988 • 270 citations

Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates

1998 • 145 citations

The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP

1996 • 131 citations

Capital Market Effects of U.S.-Canada GAAP Differences

1994 • 118 citations

The Effects of Financial Disclosure Levels on Firms' Choices among Alternative Foreign Stock Exchange Listings*

1989 • 101 citations

International Differences in GAAP and the Pricing of Earnings

1992 • 97 citations

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

1997 • 65 citations

The Iasc-U. S. Comparison Project: A Report on the Similarities and Differences Between Iasc Standards and U. S. Gaap

1997 • 61 citations

The IASC–US Comparison Project: A Report on the Similarities and Differences Between IASC Standards and US GAAP,

2000 • 51 citations

International accounting summaries: a guide for interpretation and comparison

1991 • 44 citations

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

1995 • 36 citations

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

1993 • 26 citations

Listing of Foreign Securities on U.S. Exchanges

1993 • 25 citations

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

1997 • 11 citations

Non-US firms' accounting standard choices in accessing foreign capital markets

1997 • 7 citations