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- W2075292474 abstract "Abstract The number of foreign firms from developing countries with common stock listings on the New York and American Stock exchanges has been rapidly increasing. This provides motivation to study the accounting issues faced by foreign issuers from developing countries. Among the important reporting issues is the reconciliation between local GAAP and U.S. GAAP when foreign issuers apply the comprehensive body of accounting principles available in their own developing country for stockholder reporting in the United States. This study analyzes these reconciliation differences returns. The findings highlight the fact that differences in accounting principles cause extreme variations in reported net income, stockholders' equity and equity returns for some developing country firms." @default.
- W2075292474 created "2016-06-24" @default.
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- W2075292474 date "1998-01-01" @default.
- W2075292474 modified "2023-10-17" @default.
- W2075292474 title "Equity returns: Local GAAP versus U.S. GAAP for foreign issuers from developing countries" @default.
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- W2075292474 doi "https://doi.org/10.1016/s0020-7063(98)90038-3" @default.
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