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Keywords: reconciliation
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Journal Articles
Journal of International Accounting Research (2018) 17 (2): 75–95.
Published: 01 June 2018
..., and financial controls resulting from the elimination of the 20-F reconciliation. Our results suggest that the increased information processing costs were not offset by information preparation cost savings. Our results indicate that the elimination of the 20-F reconciliation of IFRS to U.S. GAAP resulted...