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Emad, Mohammad ; Mohamed, Shehata ; Stuart, Mestelman ; Stuart, Mestelman. (2015) The Convergence of IFRS and U.S. GAAP: Evidence from the SECs Removal of Form 20‐F Reconciliations.
In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:190-211.

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cites:

Chen, L., S. Deng, P. Gupta, and H. Sami. 2015. The SEC's elimination of 20‐F reconciliation and information asymmetry. Contemporary Journal of Accounting and Economics 11 (1): 75–87.

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