Multinational Accounting (RLE Accounting): Segment Disclosure and Risk, 1st Edition (Paperback) book cover

Multinational Accounting (RLE Accounting)

Segment Disclosure and Risk, 1st Edition

By Bimal Prodhan


310 pages

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pub: 2016-01-21
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Up until the mid 1980s multinational enterprises usually published only consolidated worldwide accounts. This changed in subsequent years with increasing legal requirements to publish separate national accounts for each subsidiary. Obviously this exposes the subsidiary to the risk of takeover by a competitor and/or to intervention on the part of the host government. This book presents an authoritative and in-depth analysis of the disclosure issue from both theoretical and practical standpoints. The author describes the methods used to research and evaluate disclosure risks and benefits and presents much new thinking and many new research findings on this important topic.

Table of Contents

Preface. 1. Introduction 2. Theory of Information Disclosure 3. Segmental Disclosure Issues 4. Information Disclosure in Capital Markets 5. Risk Assessment in Capital Markets 6. Prior Research 7. Hypotheses, Database and Experimental Design 8. Analyses and Results 9. Implications 10. Conclusion. Figures, Tables, Appendices.

About the Author

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

Accounting carries with its history a vast number of ideas which have slowly developed along with it.

The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General