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| Author: | Monsen, N. Wallace, W. A. |
| Title: | Norsk Hydro's communication to international capital markets: A blend of accounting principles |
| Journal: | Scandinavian Journal of Management
1997 : MAR, VOL. 13:1, p. 95-112 |
| Index terms: | INTERNATIONAL CAPITAL MARKET ACCOUNTING STANDARDS CIVIL LAW |
| Language: | eng |
| Abstract: | How to attract investors from multiple exchanges to provide capital, is the dilemma that companies operating internationally are faced. Investors could prefer reports tailored to their own countries auditing and accounting framework, and this would be too expensive for many companies. With episodic integration of European audit report language, Norsk Hydro chose to blend it's domestic and U.S. accounting principles. This paper describes the potential communication and regulatory challenges. |
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