Trading Volume Reaction to the Earnings Reconciliation from IAS to U. S. GAAP*

Abstract

Contemporary Accounting ResearchVolume 25, Issue 1 p. 15-53 Trading Volume Reaction to the Earnings Reconciliation from IAS to U. S. GAAP* Lucy Huajing Chen, Lucy Huajing Chen Arizona State UniversitySearch for more papers by this authorHeibatollah Sami, Heibatollah Sami Lehigh UniversitySearch for more papers by this author Lucy Huajing Chen, Lucy Huajing Chen Arizona State UniversitySearch for more papers by this authorHeibatollah Sami, Heibatollah Sami Lehigh UniversitySearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/car.25.1.1Citations: 61 * Accepted by Peter Pope (associate editor). We thank Peter Pope and two anonymous reviewers for helpful suggestions. We also acknowledge Sharad Asthana, David Ryan, and workshop participants at Temple University, Fordham University, City University of New York—Hunter College, University of New Hampshire, Arizona State University at the West campus, the 2004 American Accounting Association Annual Meeting, and the 2006 British Accounting Association Annual Conference for their helpful comments. We gratefully appreciate the contribution of I/B/E/S International Inc., for providing analyst forecast data, available through the Institutional Brokers' Estimate System. These data have been provided as part of a broad academic program to encourage earnings expectation research. We also thank those companies, and the Securities and Exchange Commission, which generously provided copies of Form 20-Fs and Form 20-F filing dates for our research project. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat Citing Literature Volume25, Issue1Spring 2008Pages 15-53 RelatedInformation