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| Author: | Rezaee, Z. |
| Title: | Capital market reactions to accounting policy deliberations: An empirical study of accounting for currency translation 1974-1982 |
| Journal: | Journal of Business Finance and Accounting
1990 : WINTRER, VOL. 17:5, p.635-648 |
| Index terms: | CAPITAL MARKETS ACCOUNTING POLICY CURRENCY CURRENCY MARKETS SECURITIES |
| Language: | eng |
| Abstract: | Capital market reactions to accounting policy deliberations on foreign currency translations are examined. A security market reaction test is conducted to determine on which events multinationals experienced a statistically significant abnormal performance. The accounting policy deliberations typically do not come as a complete surprise to market participants. Its possible effects were anticipated from exposure drafts and from revised exposure drafts. |
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