An Empirical Examination of the Effects of FASB Statement No. 52 on Security Returns and Reported Earnings of U.S.-Based Multinational Corporations

An Empirical Examination of the Effects of FASB Statement No. 52 on Security Returns and Reported Earnings of U.S.-Based Multinational Corporations

Prior to the issuance of Financial Accounting Standards Board Statement No. 8 (SFAS No. 8), there was a marked inconsistency in the area of accounting for foreign currency translation. Though designed to make the diverse accounting practices of multinational corporations (MNCs) more compatible, SFAS...

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Bibliographic Details
Main Author: Elsayed-Ahmed, Sameh M. (Sameh Metwally)
Other Authors: Coe, Teddy L. (Teddy Lewis)
Format: Others
Language:English
Published: North Texas State University 1986
Subjects:
financial accounting standards board
multinational corporations
accounting
foreign currency
Stock exchanges.
Foreign exchange > Accounting.
International business enterprises > United States > Accounting.
Online Access:https://digital.library.unt.edu/ark:/67531/metadc331437/

Internet

https://digital.library.unt.edu/ark:/67531/metadc331437/

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