Report date: Jan 27,2026 Conflict count: 370687 Publisher: Wiley (Blackwell Publishing) Title count: 470 Conflict count: 13412 ========================================================== Created: 2019-04-04 23:30:41 ConfID: 5463485 CauseID: 1442566670 JT: Journal of Accounting Research MD: Leuz,41,3,445,2003,IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market DOI: 10.1111/1475-679X.00112(Journal) (5463485-N) DOI: 10.1111/j.1475-679X.2003.00111.x(Journal)