Accepted by Gordon Richardson. This paper was presented at the 1995 Contemporary Accounting Research Conference, generously sponsored by the following agencies: Alberta's Chartered Accountants through the Accounting Education Foundation of Alberta, the Canadian Institute of Chartered Accountants, the Ernst & Young Foundation, the CGA Canada Research Foundation, the Peat Marwick Thorne Educational Foundation, the Society of Management Accountants of Canada, and the University of Alberta We appreciate helpful comments and suggestions from Philip Brown, Dick Dietrich, Deborah Hackett, Sanjay Kallapur, Gordon Richardson (the editor). Amy Sweeney, Greg Whittred, and Ian Zimmer, from workshop participants at the Boston Accounting Research Colloquium, 1995 CAR Conference, University of Illinois, Macquarie University, Monash University, University of Western Australia, the American Accounting Association (AAA) annual, Northeast Regional and AAANZ meetings (especially Stephen Taylor), and the Securities and Exchange Commission Office of Economic Analysis, and from two anonymous reviewers. We also appreciate the data collection assistance of Partha Mohanram, Christine Murphy, and Sarah Woolverton. Funding by the Division of Research, Harvard Business School and the Australian Graduate School of Management is gratefully acknowledged
International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*
Article first published online: 20 APR 2010
1996 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 13, Issue 1, pages 135–170, Spring 1996
How to Cite
BARTH, M. E. and CLINCH, G. (1996), International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms. Contemporary Accounting Research, 13: 135–170. doi: 10.1111/j.1911-3846.1996.tb00495.x
- Issue published online: 20 APR 2010
- Article first published online: 20 APR 2010
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