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

129 NTU Management Review Vol. 30 No. 2 Aug. 2020 Henry, E., Lin, S., and Yang, Y. W. 2009. The European-U.S. “GAAP gap”: IFRS to U.S. GAAP Form 20-F reconciliations. Accounting Horizons , 23 (2): 121-150. Houmes, R. E., and Skantz, T. R. 2010. Highly valued equity and discretionary accruals. Journal of Business Finance and Accounting , 37 (1-2): 60-92. Huang, P., Zhang, Y., Deis, D. R., and Moffitt, J. S. 2009. Do artificial income smoothing and real income smoothing contribute to firm value equivalently?. Journal of Banking and Finance , 33 (2): 224-233. Hung, M., and Subramanyam, K. R. 2007. Financial statement effects of adopting International Accounting Standards: The case of Germany. Review of Accounting Studies , 12 (4): 623-657. Hunt, A., Moyer, S. E., and Shevlin, T. 1996. Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms. Journal of Accounting and Economics , 21 (3): 339-374. Iatridis, G. 2010. International Financial Reporting Standards and the quality of financial statement information. International Review of Financial Analysis , 19 (3): 193- 204. Jiang, J. X., Petroni, K. R., and Wang, I. Y. 2010. Did eliminating the 20-F reconciliation between IFRS and U.S. GAAP matter?. Working paper . East Lansing, MI: Michigan State University. Jones, J. J. 1991. Earnings management during import relief investigations. Journal of Accounting Research , 29 (2): 193-228. Karolyi, G. A. 2006. The world of cross-listings and cross-listings of the world: Challenging conventional wisdom. Review of Finance , 10 (1): 99-152. Kim, Y., Li, H., and Li, S. 2012. Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?. Journal of Accounting and Economics , 53 (1-2): 249-270. Kothari, S. P., Leone, A. J., and Wasley, C. E. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics , 39 (1): 163-197. Lang, M., Raedy, J. S., and Yetman, M. 2003. How representative are cross-listed firms? An analysis of firm and accounting quality. Journal of Accounting Research , 41 (2): 363-396. Leuz, C. 2003. IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany’s new market. Journal of Accounting Research , 41 (3): 445-472.

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