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Financial Reporting by Multinationals »

Authors: Carol A. Adams (Editor), Clare B. Roberts
ISBN-13: 9781858981932, ISBN-10: 185898193X
Format: Hardcover
Publisher: Elgar, Edward Publishing, Inc.
Date Published: January 1996
Edition: (Non-applicable)

Author Biography: Carol A. Adams

Book Synopsis

	Acknowledgements
	Introduction by the editors
1	A Survey of Research on Financial Reporting in a Transnational Contex	3
2	Shortcomings of Japanese Consolidated Financial Statements	45
3	International Joint Ventures: A Perspective on Organizational and Accounting Implications of Global Partnering for US Multinationals	54
4	Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards	67
5	Segmental Disclosure Practice: Thirteen Years On	97
6	Forecasting Earnings Using Geographical Segment Data: Some UK Evidence	106
7	A Test of the Use of Geographical Segment Disclosures	128
8	Gains from Disaggregation and the Definition of a Segment: A Note on SSAP 25	147
9	Accounting for Foreign Operations - 19th Century Contributions to the Accounting Literature	157
10	Foreign Currency Translation Research: Review and Synthesis	183
11	Foreign Currency Translation and FRS 1	207
12	Managing Foreign Exchange Rate Economic Exposure	216
13	Inflation, Translation and Conflicts in Statements of Financial Accounting Standards	237
14	A History of Philips' Accounting Policies on the Basis of its Annual Reports	256
15	International Accounting Standard 29: Formulation and Clarification of Income Measurement in Hyperinflationary Economies	277
16	The Relative Informativeness of Accounting Disclosures in Different Countries	297
17	International Differences in GAAP and the Pricing of Earnings	336
18	Financial Disclosure Levels and Foreign Stock Exchange Listing Decisions	366
19	Reconciling National with International Accounting Standards: Lessons from a Study of Finnish Corporate Reports	409
20	International Perceptions of Cost Constraints on Voluntary Information Disclosures: A Comparative Study of U.K. and U.S. Multinationals	433
21	Financial Reporting by Multinational Enterprises: Accounting Policy Choice in a Developing Country	461
22	The Local Value Added Statement: A Reporting Requirement for Multinationals in Developing Host Countries	475
23	The Effect of Disclosure of Foreign Transactions on the Evaluation of a Firm: Evidence From Nigeria	487
24	Accounting for the Environment and Sustainability in Lesser Developed Countries: An Exploratory Note	505
25	The Role of Accounting in Ideological Conflict: Lessons From the South African Divestment Movement	518
	Name Index	534

Subjects

Business Books

Accounting

Financial Accounting
Business Books

Accounting

International Accounting
Business Books

International Business

International & Foreign Business Enterprises - General & Miscellaneous

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Financial Reporting by Multinationals »

Author Biography: Carol A. Adams

Book Synopsis

Table of Contents

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