haku: @author Louis, H. / yhteensä: 6
viite: 6 / 6
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| Tekijä: | Louis, H. |
| Otsikko: | The value relevance of the foreign translation adjustment |
| Lehti: | Accounting Review
2003 : OCT, VOL. 78:4, p. 1027-1047 |
| Asiasana: | Company value Manufacturing industry Translations |
| Kieli: | eng |
| Tiivistelmä: | An economic analysis of the foreign translation adjustment is presented and the association between change in company value and the foreign translation adjustment is empirically examined for a sample of manufacturing companies. It is shown that, for companies in the manufacturing sector, the translation adjustment is associated with a loss of value instead of an increase in value. |
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