2007年11月15美國證券交易委員會(SEC)免除用國際財務報導準則(IFRS)的海外跨國上市公司編制Form 20-F調解表之規定，本文旨在探討此一規範改變對於不同會計知識背景的分析師之盈餘預測影響。本研究使用特殊資料庫區別刪除規範前後一年分析師之所在地，以瞭解其會計知識背景。本研究之實證結果發現，刪除調節表規範後，在實施美國一般公認會計原則(US GAAP)國家的分析師，其盈餘預測準確度較在實施IFRS國家的分析師高，尤其在法律環境較為成熟國家，更為明顯。

On November 15, 2007, the Securities and Exchange Commission (SEC) approved the rule that foreign cross-listed firms preparing their financial statements in accordance with International financial Reporting Standards (IFRS) are exempt from providing the Form 20-F reconciliation. The study investigates how the change of the rule affects the accuracy of analysts’ earnings forecast from distinct knowledge background of accounting standards. I utilize a unique database that identifies the location of analysts between the prior- and the post-elimination period to recognize which accounting standards analysts are familiar with. I find that analysts in the country complying with US Generally Accepted Accounting Principles (GAAP) have higher earnings forecast accuracy than those in the country complying with IFRS after eliminating the 20-F reconciliation requirement, and this phenomenon is more obvious for firms in the country with higher enforcement.

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