Nevertheless, research indicates that the stock price does react to the information provided in the Form 20-F reconciliations. This evidence of the value of Form 20- F data is the reason incorporation of U.S. GAAP reconciliations in the credit-rating process is important. Ratings ... Because this figure is postissue, in effect, it takes into account the impact of the new issue for which this prospectus was issued.
|Title||:||Credit Analysis of Nontraditional Debt Securities|
|Author||:||Ashwinpaul C. Sondhi|
|Publisher||:||Cfa Inst - 1995|