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

The Effects of Relaxing the Reconciliation Requirement in Foreign Private Issuers’ SEC Filings on Earnings Management Strategies: IFRS Adopters versus U.S. GAAPAdopters 128 Efron, B., and Tibshirani, R. J. 1993. An Introduction to the Bootstrap . New York, NY: Chapman & Hall. Fields, T. D., Lys, T. Z., and Vincent, L. 2001. Empirical research on accounting choice. Journal of Accounting and Economic s, 31 (1-3): 255-307. Foerster, S. R., and Karolyi, G. A. 1999. The effects of market segmentation and investor recognition on asset prices: Evidence from foreign stocks listing in the U.S.. Journal of Finance , 54 (3): 981-1013. Gordon, E. A., Jorgensen, B. N., and Linthicum, C. L. 2011. Could IFRS replace U.S. GAAP?. A comparison of earnings attributes and informativeness in the U.S. market (Working Paper No. 0028ACC-6-2010) . San Antonio, Tx: University of Texas at San Antonio. Graham, J. R., Harvey, C. R., and Rajgopal, S. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics , 40 (1-3): 3-73. Gunny, K. A. 2010. The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary Accounting Research , 27 (3): 855-888. Hair, J. F., Black, W. C., Babin, B. J., and Anderson, R. E. 2009. Multivariate Data Analysis (7th ed.) . Essex, UK: Prentice-Hall. Han, F., and He, H. 2013. Cost of equity capital of foreign firms: Did bonding benefits diminish after the SEC’s waiver of IFRS to U.S. GAAP reconciliation?. Review of Accounting and Finance , 12 (3): 268-285. Hansen, B., Pownall, G., Prakash, R., and Vulcheva, M. 2014. Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms’ SEC filings. Journal of Accounting and Public Policy , 33 (5): 424-448. Harris, M. S., and Muller III, K. A. 1999. The market valuation of IAS versus U.S.-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics , 26 (1-3): 285-312. Hausman. J. A. 1978. Specification tests in econometrics. Econometrica , 46 (6): 1251- 1271. Healy, P. M. 1985. The effect of business schemes on accounting decisions. Journal of Accounting and Economics , 7 (1-3): 85-107. Heckman, J. J. 1979. Sample selection bias as a specification error. Econometrica , 47 (1): 153-161.