1st Edition
Multinational Accounting (RLE Accounting) Segment Disclosure and Risk
By Bimal Prodhan
Copyright 1986
314 Pages
by
Routledge
314 Pages
by
Routledge
314 Pages
by
Routledge
Also available as eBook on:
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... Read more
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.
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