We examine the association between financial statement comparability and the likelihood of
accounting fraud. Prior research documents a negative association between the quality of a …

We examine whether higher accounting comparability between public and private firms
leads to higher value relevance of private firms' reported financial information. To help …

Purpose The paper examines the difference in the disclosure readability of SEC investigated
firms and the population of firms traded in the USA. This study aims to further refine the …

La información revelada de una compañía es más útil si se puede comparar con
información similar de otras compañías, ya que la comparabilidad de la información …

This study investigates the effect of the elimination of Form 20-F reconciliation items on the
risk relevance of accounting information. Using a sample of US companies and American …

ABSTRACT In 2007, the Securities and Exchange Commission (SEC) eliminated the 20-F
requirement to reconcile IFRS financial disclosures to US GAAP. We find that this change in …

This study examines the impact of the SEC's decision to accelerate the 20-F filing deadline
from six to four months after the fiscal year-end for foreign private issuers (FPIs). We find that …

Research indicates that financial disclosures are too complex for most people to understand.
The obfuscation hypothesis is consistent with the view that managers make bad news …

We investigate the earnings management potential of allowing non-US cross-listed firms to
choose International Financial Reporting Standards (IFRS) reporting following the Securities …

This paper investigates whether financial reporting quality improves or deteriorates after the
US Securities and Exchange Commission (SEC) decided to eliminate the Form 20‐F …