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Developments in financial reporting by multinationals

Author: Clare B Roberts
Publisher: Cheltenham, UK ; Northhampton, MA, USA : E. Elgar Pub., 2004.
Series: New library of international accounting, 5.; Elgar reference collection.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:

This volume is concerned with financial reporting issues resulting from the growth and spread of multinational corporations.

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Additional Physical Format: Online version:
Developments in financial reporting by multinationals.
Cheltenham, UK ; Northhampton, MA, USA : E. Elgar Pub., 2004
(OCoLC)647431882
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Clare B Roberts
ISBN: 1843762099 9781843762096
OCLC Number: 53848318
Description: xvii, 581 pages : illustrations ; 25 cm.
Contents: Introduction / Clare B. Roberts --
1. Reporting Disaggregated Information: A Critique Based on Concepts Statement No. 2 / Don Herrmann and Wayne B. Thomas --
2. Geographic Area Disclosures Under SFAS 131: Materiality and Fineness / Timothy S. Doupnik and Larry P. Seese --
3. The Effect of Japanese Business Segment Reporting on Analysts' Forecasts: Implications for US Investors and the SEC / Vivek Mande and Richard Ortman --
4. Corporate Responses to Segment Disclosure Requirements / Nandu J. Nagarajan and Sri S. Sridhar --
5. The Value-relevance of Geographic Segment Earnings Disclosures Under SFAS 14 / Wayne B. Thomas.
Series Title: New library of international accounting, 5.; Elgar reference collection.
Responsibility: edited by Clare B. Roberts.
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