search query: @author Rahman, M. Z. / total: 4
reference: 2 / 4
| Author: | Rahman, M. Z. |
| Title: | Accounting reports and performance measurement of multinational enterprises in less developed countries. |
| Journal: | Management International Review
1987 : VOL. 27:2, p. 35-46 |
| Index terms: | MULTINATIONAL COMPANIES COMPANY REPORTS UNDERDEVELOPED ECONOMIES PERFORMANCE MEASUREMENT |
| Language: | eng |
| Abstract: | The profitability of multinational companies is compared with the profitability of local enterprises in less developed countries. Due to special market advantages, multinational enterprises in less developed countries may be expected to show higher profitability than their counterparts. But available empirical evidence provides contradictory results. The question is theoretically explained by Watts and Zimmerman. It is predicted that multinationals manipulate accounts and thus their accounting reports do not provide usable information for their performance. |
SCIMA