10Amir E.,Harris T.,and E.Venuti."A Comparison of the value relevance of U.S.versus Non-U.S.GAAP accounting measures using from20-F reconciliation." Journal of Accounting Research, 1993.
3White, H. 1980. A heteroskedasticity- consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica 40, 817 -838.
4Amir, E. , Harris, T. S. , Vemuti, E. K. 1993. A comparison of the value - relevance of US versus non - US - GAAP accounting measures using Form 20 -F reconciliation. Journal of Accounting Research Supplement 31, 230 -264.
5Ashbaugh, H. , 1997. Non -US firm'saccounting standard choices in accessing foreign capital markets. Working paper, University of Iowa.
6Ashbaugh, H. , Pincus, M. 1998. International Accounting Standards, Diversity in Accounting Standards, and the Predictability of Earnings. Working paper, University of Iowa.
7Auer, K. 1996. Capital Market Reactions to Accounting Earnings Announcements - Empirical Evidence on the Difference in the Information Content of IAS - Based Earnings and EC - Directives - Based Earnings. The European Accounting Review 5 (4) : 587-623.
8Ball, R. ; S. P. Kothari, andA. Robin. 1999. The Effect of International Institutional Factors on Properties of Accounting Earnings. Unpublished Working Paper, University of Rochester and Rochester Institute of Technology.
9Ball, R. , A. Robin, and J. Wu. 2000. Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS. Working Paper, University of Rochester.
10Bao, B., & Chow, L 1999. The usefulness of earnings and book value for equity valuation in emerging capital markets: evidence from listed companies in the People's Republic of China. Journal of International Financial Management and Accounting, 10, 85 - 104.