臺大管理論叢 NTU Management Review VOL.30 NO.2

125 NTU Management Review Vol. 30 No. 2 Aug. 2020 reconciliation requirement provides a unique setting that allows us to provide new insights into whether this regulatory change affects earnings management strategies for non-U.S. cross-listed firms across the two regimes: the U.S. GAAP reconciliation and the IFRS reporting periods. Another avenue for future research would be to examine whether the findings from our analyses also hold for all non-U.S. firms that adopt IFRS in multinational settings, given the increasing mandatory use of IFRS throughout the world.