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| Author: | Bodnar, Gordon M. Hwang, Lee-Seok Weintrop, joseph |
| Title: | The value relevance of foreign income: an Australian, canadian, and British comparison |
| Journal: | Journal of international financial management & accounting
2003 : AUTUMN, VOL. 14:3, p. 171-193 |
| Index terms: | Foreign investment Incomes Disclosure Value analysis |
| Language: | eng |
| Abstract: | The results indicates that across countries the market perceives the results of foreign operations as value relevant and suggests that greater emphasis should be placed on the required disclosure of segmental data rather than on the concern that all countries prepare the segmental information using a common GAAP. |
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