| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5086823 | Journal of Accounting and Economics | 2012 | 22 Pages |
Abstract
⺠Capital market consequences of eliminating the 20-F reconciliation. ⺠No evidence of a negative impact on liquidity or PIN. ⺠No evidence of a negative impact on other measures of capital market consequences. ⺠No evidence of a significant change in IFRS firms' disclosure frequency. ⺠Findings do not support the elimination resulting in greater information asymmetry.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Yongtae Kim, Haidan Li, Siqi Li,