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The Impact of Eliminating the 20-F Reconciliation on the Cost of Debt: An Exploratory Study
Journal of International Accounting Research (2019) 18 (1): 47–70.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?
- She-Chih Chiu
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- Chin-Chen Chien
- Chia-Chen Liang
Journal of Contemporary Accounting & Economics (2022) 18 (3): 100333.
Does the Form 20‐F reconciliation help ensure the financial reporting quality of cross‐listed IFRS firms? A comparison with cross‐listed non‐IFRS firms
- Yi‐Hung Lin
- Hua‐Wei Huang
- Mai Dao
- Ting‐Chiao Huang
International Journal of Auditing (2021) 25 (2): 442.