Category Books

Developments in Financial Reporting by Multinationals (New Library of International Accounting Series), Vol. 5 »

Authors: Clare B. Roberts
ISBN-13: 9781843762096, ISBN-10: 1843762099
Format: Hardcover
Publisher: Elgar, Edward Publishing, Inc.
Date Published: May 2004
Edition: (Non-applicable)

Author Biography: Clare B. Roberts

Book Synopsis

	Acknowledgements
	Introduction
1	Reporting Disaggregated Information: A Critique Based on Concepts Statement No. 2	3
2	Geographic Area Disclosures Under SFAS 131: Materiality and Fineness	13
3	The Effect of Japanese Business Segment Reporting on Analysts' Forecasts: Implications for US Investors and the SEC	35
4	Corporate Responses to Segment Disclosure Requirements	75
5	The Value-relevance of Geographic Segment Earnings Disclosures Under SFAS 14	98
6	Foreign Operations and the Choice of Inventory Accounting Methods	123
7	Foreign Currency Exposure of Multinatural Firms: Accounting Measures and Market Valuation	136
8	The Valuation of the Foreign Income of US Multinational Firms: A Growth Opportunities Perspective	166
9	A Test of the Market's Mispricing of Domestic and Foreign Earnings	195
10	The Difficulty of Achieving Economic Reality Through Foreign Currency Translation	220
11	Accounting for Business Combinations and Foreign Currency Translation: An Empirical Comparison of Listed Companies from Developed Economies	232
12	Financial Reporting for Foreign Exchange Derivatives	250
13	Disclosure Choices of Foreign Registrants in the United States	269
14	Non-US Firms' Accounting Standard Choices	287
15	Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings	312
16	Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs	337
17	Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings	375
18	Capital Market Reactions to Earnings Announcements: Empirical Evidence on the Difference in the Information Content of IAS-based Earnings and EC-Directives-based Earnings	393
19	To Whom are IAS Earnings Informative? Domestic versus Foreign Shareholders' Perspectives	430
20	The Information Content of U.S. Versus Japanese GAAP Annual and Quarterly Earnings Announcements and their Relative Informativeness to Japanese Investors: A Small Sample Case Study	449
21	Corporate Disclosure and the Deregulation of International Investment	469
22	An Examination of the Corporate Social and Environmental Disclosures of BHP from 1983-1997: A Test of Legitimacy Theory	491
23	Interdependencies in the Global Markets for Capital and Information: The Case of Smithkline Beecham plc	523
24	Norsk Hydro's Communication to International Capital Markets: A Blend of Accounting Principles	543
25	Problems in Comparing Financial Performance Across International Boundaries: A Case Study Approach	561
	Name Index	577

Subjects

Business Books

Accounting

Financial Accounting
Business Books

Accounting

International Accounting
Business Books

International Business

International & Foreign Business Enterprises - General & Miscellaneous

« Previous Book Financial Accounting

Next Book » Local Financial Management

Category Books

Developments in Financial Reporting by Multinationals (New Library of International Accounting Series), Vol. 5 »

Author Biography: Clare B. Roberts

Book Synopsis

Table of Contents

Subjects