HARMONIZATION OF INTERNATIONAL ACCOUNTING STANDARDS: AN EMPIRICAL ANALYSIS OF JAPANESE FIRMS

HARMONIZATION OF INTERNATIONAL ACCOUNTING STANDARDS: AN EMPIRICAL ANALYSIS OF JAPANESE FIRMS

This study examines the markets responsiveness to the earnings announcements ofJapanese firms that use U.S. GAAP compared to Japanese GAAP by investigating earnings response coefficients. The empirical results show similar earnings response coefficientsfor U.S. GAAPfirms compared to those ofJapanese...

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Bibliographic Details
Main Authors: Wikil Kwak, II-Woon Kim, Sung-Hyoo Huh
Format: Article
Language:English
Published: People & Global Business Association (P&GBA) 1999-09-01
Series:Global Business and Finance Review
Subjects:
markets responsiveness
earnings announcements
harmonization of international accounting standards
Online Access:http://www.gbfrjournal.org/pds/journal/thesis/20150625121730-4RFUD.pdf

Internet

http://www.gbfrjournal.org/pds/journal/thesis/20150625121730-4RFUD.pdf

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