haku: @indexterm Accounting standards / yhteensä: 876
viite: 485 / 876
Tekijä: | Ziebart, D. A. Kim, D. H. |
Otsikko: | An examination of the market reactions associated with SFAS no. 8 and SFAS no. 52. |
Lehti: | Accounting Review
1987 : APR, VOL. 62:2, p. 343-357 |
Asiasana: | ACCOUNTING STANDARDS CURRENCY EXCHANGE RATES SHARE PRICES |
Kieli: | eng |
Tiivistelmä: | This article sums up the results that changes in the accounting standard for foreign currency translation did have an influence on capital markets. There was a negative reaction SFAS No.8 and a positive one to SFAS No.52. The results are harmonious with the idea that the standards affected investors'prospects concerning MNC's in opposite directions. |
SCIMA