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 Article (Web of Science) Early Access (Web of Science)

International Collaboration

cited authors

Lin, Yi-Hung; Huang, Hua-Wei; Dao, Mai; Huang, Ting-Chiao

authors

Dao, Mai T

publication date

April 7, 2021

webpage

Web of Science

published in

INTERNATIONAL JOURNAL OF AUDITING Journal

category

BUSINESS, FINANCE Category

keywords

Form 20-F reconciliation
IFRS
industry specialization
legal regime
restatements