The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations

Mary S. Harris, Karl A. Muller

Open source

DOI: 10.1016/s0165-4101(99)00003-8
Published: 1999-01
Container: Journal of Accounting and Economics
Publisher: Elsevier BV
Open access: unknown

Credibility signals

uncertain Score 64/100 under policy 1.0.0. This is a metadata assessment, not a judgment of the paper's conclusions.

Show all credibility signals

supportingDOI registered: A matching record was returned by Crossref. Source: Crossref; license: CC0 metadata
supportingDOI resolves: A matching record was returned by Crossref. Source: Crossref; license: CC0 metadata
not scoredDirectory of Open Access Journals: No matching DOAJ record was present in this response. No allow-list match; this is not evidence of low credibility. Source: DOAJ; license: CC0
not scoredMEDLINE indexed: Not checked or no result supplied; no credibility inference made. Source: No authority result supplied; license: Unknown
not scoredOpenAlex core source: Not checked or no result supplied; no credibility inference made. Source: No authority result supplied; license: Unknown
not scoredKnown publisher allow-list: Not checked or no result supplied; no credibility inference made. Source: No authority result supplied; license: Unknown
not scoredROR affiliation: Not checked or no result supplied; no credibility inference made. Source: No authority result supplied; license: Unknown
not scoredRetraction Watch retraction: No retraction notice matched this DOI in the deployed snapshot. No matching event found; coverage may be incomplete. Source: Retraction Watch; license: CC BY 4.0
not scoredRetraction Watch expression of concern: No expression of concern notice matched this DOI in the deployed snapshot. No matching event found; coverage may be incomplete. Source: Retraction Watch; license: CC BY 4.0
not scoredRetraction Watch correction: No correction notice matched this DOI in the deployed snapshot. No matching event found; coverage may be incomplete. Source: Retraction Watch; license: CC BY 4.0
not scoredRetraction Watch reinstatement: No reinstatement notice matched this DOI in the deployed snapshot. No matching event found; coverage may be incomplete. Source: Retraction Watch; license: CC BY 4.0
not scoredOpen access status: Not checked or no result supplied; no credibility inference made. Source: No authority result supplied; license: Unknown
not scoredPublication license: Not checked or no result supplied; no credibility inference made. Source: No authority result supplied; license: Unknown
not scoredPublication version: A publication version was supplied but is not scored. Source: Normalized work metadata; license: Caller-provided; provenance license not supplied to scorer
supportingMetadata completeness: All 6 scored descriptive metadata groups are present. Source: Normalized work metadata; license: Caller-provided; provenance license not supplied to scorer

Cite this work

BibTeX

@article{allodium:10.1016/s0165-4101-99-00003-8,
  title = {The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations},
  author = {Mary S. Harris and Karl A. Muller},
  year = {1999},
  journal = {Journal of Accounting and Economics},
  doi = {10.1016/s0165-4101(99)00003-8},
  url = {https://doi.org/10.1016/s0165-4101(99)00003-8}
}

RIS

TY  - JOUR
TI  - The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations
AU  - Mary S. Harris
AU  - Karl A. Muller
PY  - 1999
JO  - Journal of Accounting and Economics
DO  - 10.1016/s0165-4101(99)00003-8
UR  - https://doi.org/10.1016/s0165-4101(99)00003-8
ER  -

APA

Harris, M. S., & Muller, K. A. (1999). The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics. https://doi.org/10.1016/s0165-4101(99)00003-8

Source records

crossref · retrieved 2026-09-25T16:53:30.979Z