Multinational Accounting (RLE Accounting)

Segment Disclosure and Risk

Bimal Prodhan (Autor)

Buch | Hardcover

314 Seiten

2013
Routledge (Verlag)
978-0-415-71922-3 (ISBN)

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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.

Multivolume collection by leading authors in the field

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.

Erscheint lt. Verlag	1.11.2013
Reihe/Serie	Routledge Library Editions: Accounting
Verlagsort	London
Sprache	englisch
Maße	174 x 246 mm
Gewicht	453 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
	Wirtschaft ► Volkswirtschaftslehre
ISBN-10	0-415-71922-4 / 0415719224
ISBN-13	978-0-415-71922-3 / 9780415719223
Zustand	Neuware