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
Article first published 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 published online: 17 APR 2003
- Article first published online: 17 APR 2003
- Recieved 3 October 2001; accepted 7 November 2002
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