Developments in Financial Reporting by Multinationals (New Library of International Accounting Series), Vol. 5
Addressing segmented reporting, financial accounting measurement rules, and reporting and stock markets, this volume reprints 25 papers from the period 1995-2002. (The previous edition, titled Financial Reporting by Multinationals, was published in 1996.) The papers, which include five case studies, are collected here with the same pagination and typeface as when they first appeared in the pages of the International Journal of Accounting and similar publications. Only names appear in the...
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AcknowledgementsIntroduction1Reporting Disaggregated Information: A Critique Based on Concepts Statement No. 232Geographic Area Disclosures Under SFAS 131: Materiality and Fineness133The Effect of Japanese Business Segment Reporting on Analysts' Forecasts: Implications for US Investors and the SEC354Corporate Responses to Segment Disclosure Requirements755The Value-relevance of Geographic Segment Earnings Disclosures Under SFAS 14986Foreign Operations and the Choice of Inventory Accounting Methods1237Foreign Currency Exposure of Multinatural Firms: Accounting Measures and Market Valuation1368The Valuation of the Foreign Income of US Multinational Firms: A Growth Opportunities Perspective1669A Test of the Market's Mispricing of Domestic and Foreign Earnings19510The Difficulty of Achieving Economic Reality Through Foreign Currency Translation22011Accounting for Business Combinations and Foreign Currency Translation: An Empirical Comparison of Listed Companies from Developed Economies23212Financial Reporting for Foreign Exchange Derivatives25013Disclosure Choices of Foreign Registrants in the United States26914Non-US Firms' Accounting Standard Choices28715Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings31216Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs33717Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings37518Capital Market Reactions to Earnings Announcements: Empirical Evidence on the Difference in the Information Content of IAS-based Earnings and EC-Directives-based Earnings39319To Whom are IAS Earnings Informative? Domestic versus Foreign Shareholders' Perspectives43020The Information Content of U.S. Versus Japanese GAAP Annual and Quarterly Earnings Announcements and their Relative Informativeness to Japanese Investors: A Small Sample Case Study44921Corporate Disclosure and the Deregulation of International Investment46922An Examination of the Corporate Social and Environmental Disclosures of BHP from 1983-1997: A Test of Legitimacy Theory49123Interdependencies in the Global Markets for Capital and Information: The Case of Smithkline Beecham plc52324Norsk Hydro's Communication to International Capital Markets: A Blend of Accounting Principles54325Problems in Comparing Financial Performance Across International Boundaries: A Case Study Approach561Name Index577
