Financial Reporting by Multinationals

Financial Reporting by Multinationals

by Carol A. Adams

Product Details

Elgar, Edward Publishing, Inc.
Publication date:
Library of International Accounting, #5
Product dimensions:
6.69(w) x 9.45(h) x (d)

Table of Contents

Introduction by the editors
1A Survey of Research on Financial Reporting in a Transnational Contex3
2Shortcomings of Japanese Consolidated Financial Statements45
3International Joint Ventures: A Perspective on Organizational and Accounting Implications of Global Partnering for US Multinationals54
4Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards67
5Segmental Disclosure Practice: Thirteen Years On97
6Forecasting Earnings Using Geographical Segment Data: Some UK Evidence106
7A Test of the Use of Geographical Segment Disclosures128
8Gains from Disaggregation and the Definition of a Segment: A Note on SSAP 25147
9Accounting for Foreign Operations - 19th Century Contributions to the Accounting Literature157
10Foreign Currency Translation Research: Review and Synthesis183
11Foreign Currency Translation and FRS 1207
12Managing Foreign Exchange Rate Economic Exposure216
13Inflation, Translation and Conflicts in Statements of Financial Accounting Standards237
14A History of Philips' Accounting Policies on the Basis of its Annual Reports256
15International Accounting Standard 29: Formulation and Clarification of Income Measurement in Hyperinflationary Economies277
16The Relative Informativeness of Accounting Disclosures in Different Countries297
17International Differences in GAAP and the Pricing of Earnings336
18Financial Disclosure Levels and Foreign Stock Exchange Listing Decisions366
19Reconciling National with International Accounting Standards: Lessons from a Study of Finnish Corporate Reports409
20International Perceptions of Cost Constraints on Voluntary Information Disclosures: A Comparative Study of U.K. and U.S. Multinationals433
21Financial Reporting by Multinational Enterprises: Accounting Policy Choice in a Developing Country461
22The Local Value Added Statement: A Reporting Requirement for Multinationals in Developing Host Countries475
23The Effect of Disclosure of Foreign Transactions on the Evaluation of a Firm: Evidence From Nigeria487
24Accounting for the Environment and Sustainability in Lesser Developed Countries: An Exploratory Note505
25The Role of Accounting in Ideological Conflict: Lessons From the South African Divestment Movement518
Name Index534

Read More

Customer Reviews

Average Review:

Write a Review

and post it to your social network


Most Helpful Customer Reviews

See all customer reviews >