haku: @indexterm Accounting standards / yhteensä: 876
viite: 371 / 876
Tekijä: | Hooper, P. Liao, L-M. |
Otsikko: | Foreign currency accounting: a review and critique of major empirical studies. |
Lehti: | International Journal of Accounting Education and Research
1990 : VOL. 25:2, p. 113-126 |
Asiasana: | ACCOUNTING STANDARDS FOREIGN EXCHANGE |
Kieli: | eng |
Tiivistelmä: | The present paper reviews, compares and contrasts the methodologies used, variables studied, evidence presented and conclusions drawn in major empirical studies on foreign currency accounting. The paper summarizes empirical work on the choices made by multinational managers 1) in attempting to influence and 2) in acting to minimize the external reporting impact of two important accounting standards. |
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