Financial Reporting by Multinationals

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Editorial Reviews

A collection of articles from 1988-1994 issues of professional journals, discussing financial reporting issues that are unique to international business. Part I provides an overview of aspects of international financial accounting including classification, country specific studies, and harmonization (covered in detail by vols. 1, 2, 3, and 4 of the series). Part II details four accounting techniques of concern to multinationals: group accounts and consolidation, segmental reporting, foreign currency translation, and accounting for inflation. Part III looks at international financial reporting issues such as financial reporting and stock markets, and financial reporting and other users. For accountants. Annotation c. Book News, Inc., Portland, OR (
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Table of Contents

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
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