Multinational Accounting (RLE Accounting)

Segment Disclosure and Risk

By Bimal Prodhan

© 2014 – Routledge

310 pages

Purchasing Options:
Hardback: 9780415719223
pub: 2013-11-01
US Dollars$140.00
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About the Book

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

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Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS001000
BUSINESS & ECONOMICS / Accounting / General