I gratefully acknowledge helpful comments from Anne d'Arcy, George Benston, Phil Berger, Gus De Franco, Robert Holthausen, Peter Knutson, Christian Laux, S. P. Kothari, Claudia Röder, Robert Verrecchia, and especially Ray Ball and the anonymous referee. This paper has benefited from presentations at the American Enterprise Institute, University of California at Berkeley, Columbia University, Harvard University, J. W. Goethe Universität Frankfurt, MIT, University of Michigan, Stanford University, Tilburg University, the EAA Meetings (Munich) and the EFA Meetings (Barcelona). I would also like to thank Uwe Schweickert (Deutsche Börse), Peter Gomber (Deutsche Börse), Jörg Hueber (KPMG), Rainer Jäger (PWC), and IBES for generously providing data for this study, and Tobias Herwig for his excellent research assistance. I also gratefully acknowledge financial support by the Wharton Electronic Business Initiative (WeBI).
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
Version of Record online: 17 APR 2003
Journal of Accounting Research
Volume 41, Issue 3, pages 445–472, June 2003
How to Cite
Leuz, C. (2003), IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market. Journal of Accounting Research, 41: 445–472. doi: 10.1111/1475-679X.00112
- Issue online: 17 APR 2003
- Version of Record online: 17 APR 2003
- Recieved 3 October 2001; accepted 7 November 2002
Options for accessing this content:
- If you are a society or association member and require assistance with obtaining online access instructions please contact our Journal Customer Services team.
- If your institution does not currently subscribe to this content, please recommend the title to your librarian.
- Login via other institutional login options http://onlinelibrary.wiley.com/login-options.
- You can purchase online access to this Article for a 24-hour period (price varies by title)
- New Users: Please register, then proceed to purchase the article.
Login via OpenAthens
Search for your institution's name below to login via Shibboleth.
Registered Users please login:
- Access your saved publications, articles and searches
- Manage your email alerts, orders and subscriptions
- Change your contact information, including your password
Please register to:
- Save publications, articles and searches
- Get email alerts
- Get all the benefits mentioned below!