This paper previously circulated under the title: “Do IFRS/UK GAAP reconciliations convey new information?” We are especially grateful to an anonymous referee and to the editor, Ray Ball, for helpful comments. We also thank Philip Berger, Judy Day, Bjorn Jorgensen, Miles Gietzmann, Wayne Landsman, Christian Leuz, Peter Pope, Douglas Skinner, Norman Strong, and Peter Taylor, as well as participants of the EAA 2007 and ESRC/CAIR 2007 doctoral colloquiums and research seminars at Tilburg University and University of Chicago for useful comments. Hans gratefully acknowledges financial support from the ESRC and FSR's Studie-og Uddannelsesfond.
Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting
Article first published online: 17 JUL 2009
©, University of Chicago on behalf of the Accounting Research Center, 2009
Journal of Accounting Research
Volume 47, Issue 5, pages 1167–1199, December 2009
How to Cite
CHRISTENSEN, H. B., LEE, E. and WALKER, M. (2009), Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting. Journal of Accounting Research, 47: 1167–1199. doi: 10.1111/j.1475-679X.2009.00345.x
- Issue published online: 12 OCT 2009
- Article first published online: 17 JUL 2009
- Received 22 June 2007; accepted 1 July 2009
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