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| Author: | Brankovic, M. Madura, J. |
| Title: | Effect of FASB Statement No.52 on profitability ratios |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL. 25:1, p. 19-28 |
| Index terms: | FINANCIAL ACCOUNTING MULTINATIONAL COMPANIES INCOMES |
| Language: | eng |
| Abstract: | Examination of how the profitability measures of multinational corporations have been affected by US Financial Accounting Standards Board Statement No. 52, related to currency translation, foreign subsidiary income and income volatility. Balance sheet and income statement effects. Criticism of translation methods. Research objective. Data. Comparison of profits before and after. Empirical results. Regression analysis. Two Tables and an Appendix illustrate the study. |
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