Financial reporting by multinationals:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Cheltenham [u.a.]
Elgar
1996
|
| Schriftenreihe: | The library of international accounting
5 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 540 S. |
| ISBN: | 185898193X |
Internformat
MARC
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| 650 | 4 | |a koncernregnskaber | |
| 650 | 4 | |a multinationale selskaber | |
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Datensatz im Suchindex
| _version_ | 1804125713624727552 |
|---|---|
| adam_text | Contents
Acknowledgements ix
Introduction by the editors xiii
PART I FINANCIAL REPORTING OVERVIEW
1. Gary K. Meek and Shahrokh M. Saudagaran (1990), A Survey
of Research on Financial Reporting in a Transnational Context ,
Journal of Accounting Literature, 9, 145 82 3
PART II INTERNATIONAL FINANCIAL ACCOUNTING TECHNIQUES
A Accounting for Groups
2. Howard D. Lowe (1990), Shortcomings of Japanese Consolidated
Financial Statements , Accounting Horizons, 4 (3), September,
1 9 45
3. Bob Spagnola and Rodger Brannan (1994), International Joint
Ventures: A Perspective on Organizational and Accounting
Implications of Global Partnering for US Multinationals ,
International Journal of Accounting, Education and Research,
29, 34^5 54
4. Rudolf Brunovs and Robert J. Kirsch (1991), Goodwill
Accounting in Selected Countries and the Harmonization of
International Accounting Standards , Abacus, 27 (2), September,
135 61 67
B Segmental Reporting
5. Elaine D. Rennie and Clive R. Emmanuel (1992), Segmental
Disclosure Practice: Thirteen Years On , Accounting and
Business Research, 22 (86), Spring, 151 9 97
6. Clare B. Roberts (1989), Forecasting Earnings Using
Geographical Segment Data: Some UK Evidence , Journal of
International Financial Management Accounting, 1 (2),
Summer, 130 51 106
7. James R. Boatsman, Bruce K. Behn and Dennis H. Patz (1993),
A Test of the Use of Geographical Segment Disclosures ,
Journal of Accounting Research, 31, Supplement, 46 64 128
8. S. Hussain and L.C.L. Skerratt (1992), Gains from
Disaggregation and the Definition of a Segment: A Note on
SSAP 25 , Accounting and Business Research, 22 (88),
Autumn, 370 76 147
vi Financial Reporting by Multinationals C Foreign Currency Translation
9. C.J. Grainger (1993), Accounting for Foreign Operations
19th Century Contributions to the Accounting Literature ,
British Accounting Review, 25 (2), June, 151 76 157
10. Carol Olson Houston (1989), Foreign Currency Translation
Research: Review and Synthesis , Journal of Accounting
Literature, 8, 25^*8 183
11. George Georgiou (1993), Foreign Currency Translation and
FRS 1 , Accounting and Business Research, 23 (91), 228 36 207
12. Michael H. Moffett and Jan Karl Karlsen (1994), Managing Foreign
Exchange Rate Economic Exposure , Journal of International
Financial Management Accounting, 5 (2), June, 157 75 216
D Inflation Accounting
13. Michael Adler and Trevor S. Harris (1989), Inflation, Translation
and Conflicts in Statements of Financial Accounting Standards ,
Journal of International Financial Management Accounting, 1
(2), Summer, 152 70 237
14. H.L. Brink (1992), A History of Philips Accounting Policies
on the Basis of its Annual Reports , European Accounting
Review, 1 (2), December, 255 75 256
15. Yaaqov Goldschmidt (1992), International Accounting Standard
29: Formulation and Clarification of Income Measurement in
Hyperinflationary Economies , International Journal of
Accounting, Education and Research, 27 (2), 137 50 277
PART III INTERNATIONAL FINANCIAL REPORTING ISSUES
A Financial Reporting and Stock Markets
16. Andrew Alford, Jennifer Jones, Richard Leftwich and Mark
Zmijewski (1993), The Relative Informativeness of Accounting
Disclosures in Different Countries , Journal of Accounting
Research, 31, Supplement, 183 223 295
17. Peter F. Pope and William P. Rees (1992), International
Differences in GAAP and the Pricing of Earnings , Journal of
International Financial Management Accounting, 4 (3),
Autumn, 190 219 336
18. Shahrokh M. Saudagaran and Gary C. Biddle (1992), Financial
Disclosure Levels and Foreign Stock Exchange Listing Decisions ,
Journal of International Financial Management Accounting, 4
(2), Summer, 106 48 366
19. Carol A. Adams, Pauline Weetman and Sidney J. Gray (1993),
Reconciling National with International Accounting Standards:
Lessons from a Study of Finnish Corporate Reports , European
Accounting Review, 2 (3), December, 471 94 409
Financial Reporting by Multinationals vii
20. Sidney J. Gray, Lee H. Radebaugh and Clare B. Roberts (1990),
International Perceptions of Cost Constraints on Voluntary
Information Disclosures: A Comparative Study of U.K. and
U.S. Multinationals , Journal of International Business Studies,
21 (4), 597 622 433
B Financial Reporting and Other Users
21. M. Zubaidur Rahman and Robert W. Scapens (1988), Financial
Reporting by Multinational Enterprises: Accounting Policy
Choice in a Developing Country , Journal of Accounting and
Public Policy, 7 (1), Spring, 29 42 461
22. M. Zubaidur Rahman (1990), The Local Value Added Statement:
A Reporting Requirement for Multinationals in Developing Host
Countries , International Journal of Accounting, Education and
Research, 25 (2), 87 98 475
23. Daniel P.S. Asechemie (1992), The Effect of Disclosure of Foreign
Transactions on the Evaluation of a Firm: Evidence From
Nigeria , Advances in International Accounting, 5, 143 60 487
24. Rob Gray and Reza Kouhy (1993), Accounting for the
Environment and Sustainability in Lesser Developed Countries:
An Exploratory Note , Research in Third World Accounting, 2,
387 99 505
25. Patricia Arnold and Theresa Hammond (1994), The Role of
Accounting in Ideological Conflict: Lessons From the South
African Divestment Movement , Accounting, Organizations and
Society, 19 (2), February, 111 26 518
Name Index 534
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| series2 | The library of international accounting An Elgar reference collection |
| spelling | Financial reporting by multinationals ed. by Carol A. Adams ... Cheltenham [u.a.] Elgar 1996 XIX, 540 S. txt rdacontent n rdamedia nc rdacarrier The library of international accounting 5 An Elgar reference collection eksternt regnskabsvæsen koncernregnskaber multinationale selskaber Multinationales Unternehmen International business enterprises -- Accounting Financial statements Comparative accounting Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Multinationales Unternehmen (DE-588)4075092-9 s Rechnungslegung (DE-588)4128343-0 s Finanzbuchhaltung (DE-588)4113562-3 s DE-604 Adams, Carol A. Sonstige oth The library of international accounting 5 (DE-604)BV011016034 5 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007524083&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Financial reporting by multinationals The library of international accounting eksternt regnskabsvæsen koncernregnskaber multinationale selskaber Multinationales Unternehmen International business enterprises -- Accounting Financial statements Comparative accounting Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungslegung (DE-588)4128343-0 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd |
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| title | Financial reporting by multinationals |
| title_auth | Financial reporting by multinationals |
| title_exact_search | Financial reporting by multinationals |
| title_full | Financial reporting by multinationals ed. by Carol A. Adams ... |
| title_fullStr | Financial reporting by multinationals ed. by Carol A. Adams ... |
| title_full_unstemmed | Financial reporting by multinationals ed. by Carol A. Adams ... |
| title_short | Financial reporting by multinationals |
| title_sort | financial reporting by multinationals |
| topic | eksternt regnskabsvæsen koncernregnskaber multinationale selskaber Multinationales Unternehmen International business enterprises -- Accounting Financial statements Comparative accounting Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungslegung (DE-588)4128343-0 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | eksternt regnskabsvæsen koncernregnskaber multinationale selskaber Multinationales Unternehmen International business enterprises -- Accounting Financial statements Comparative accounting Rechnungslegung Finanzbuchhaltung Aufsatzsammlung |
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