Accepted by Philip Berger. This paper is based on my dissertation at the Wharton School, University of Pennsylvania. I am indebted to my dissertation committee members Brian Bushee, Luzi Hail, Cathy Schrand (Chair), and Ro Verrecchia for their continuous and invaluable guidance. I appreciate the helpful comments of an anonymous referee, Gus De Franco, Wayne Guay, Mirko Heinle, Ray Ke, Jim Naughton, Ira Yeung, and workshop participants at the University of Pennsylvania, University of Chicago, University of Toronto, Harvard University, Boston College, University of Michigan, New York University, Northwestern University, Emory University, Duke University, University of Southern California, and Washington University in St. Louis. I gratefully acknowledge the financial support from the Wharton School, the Connie K. Duckworth Endowed Doctoral Fellowship, and the Kellogg School of Management.
Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer
Article first published online: 3 JUN 2014
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2014
Journal of Accounting Research
Volume 52, Issue 4, pages 955–992, September 2014
How to Cite
WANG, C. (2014), Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer. Journal of Accounting Research, 52: 955–992. doi: 10.1111/1475-679X.12055
- Issue published online: 11 AUG 2014
- Article first published online: 3 JUN 2014
- Accepted manuscript online: 8 APR 2014 08:52AM EST
- Manuscript Accepted: 18 MAR 2014
- Manuscript Received: 19 OCT 2011
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