search query: @author Kim, D. H. / total: 3
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| Author: | Ziebart, D. A. Kim, D. H. |
| Title: | An examination of the market reactions associated with SFAS no. 8 and SFAS no. 52. |
| Journal: | Accounting Review
1987 : APR, VOL. 62:2, p. 343-357 |
| Index terms: | ACCOUNTING STANDARDS CURRENCY EXCHANGE RATES SHARE PRICES |
| Language: | eng |
| Abstract: | This article sums up the results that changes in the accounting standard for foreign currency translation did have an influence on capital markets. There was a negative reaction SFAS No.8 and a positive one to SFAS No.52. The results are harmonious with the idea that the standards affected investors'prospects concerning MNC's in opposite directions. |
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