00450nas a2200109   4500008004100000245007100041210006800112260002500180653001500205100001600220856010400236       2006                        eng d00aCross-Listed Firms and the Value-Relevance of 20-F Reconciliations0 aCrossListed Firms and the ValueRelevance of 20F Reconciliations  aWashington, DCc200610aAccounting1 aEiler, Lisa  u/biblio/cross-listed-firms-and-value-relevance-20-f-reconciliations