Abstract
In 2007, the Securities and Exchange Commission eliminated the reconciliation requirement for non-U.S. companies that report using International Financial Reporting Standards. Has this affected the accuracy of analysts' forecasts for these companies? The authors conducted a study to find out.
Original language | English |
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Pages (from-to) | 55-67 |
Number of pages | 13 |
Journal | Journal of Corporate Accounting and Finance |
Volume | 24 |
Issue number | 2 |
DOIs | |
State | Published - 1 Jan 2013 |