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Tekijä: | Tearney, M. G. Baridwan, Z. |
Otsikko: | The effects of translation accounting requirements and exchange rates on foreign operations' financial performance - the case of Indonesia |
Lehti: | International Journal of Accounting Education and Research
1989 : VOL. 24:3, p. 251-265 |
Asiasana: | EXCHANGE RATES INDONESIA FINANCIAL STATEMENTS |
Kieli: | eng |
Tiivistelmä: | Study of whether method of translation using British translation rules versus US translation rules has an impact on performance evaluation and use of exchange rates, regardless of translation method, and making three comparisons. Variable selection. Exchange rates. Translating financial statements. Hypotheses. Consolidation and translation requirements: UK, Japan, USA, Netherlands and West Germany. Analyses and findings. Implications and limitations. Nine Tables illustrate the analysis. |
SCIMA