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Keywords: 20-F reconciliation
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Journal Articles
Journal of International Accounting Research (2019) 18 (1): 47–70.
Published: 01 March 2019
...Lucy Huajing Chen; Saiying Deng; Parveen P. Gupta; Heibatollah Sami ABSTRACT In 2007, the U.S. Securities and Exchange Commission voted to eliminate the 20-F reconciliation requirement for foreign issuers listing their stocks or bonds in the U.S. capital markets and preparing their financial...
