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Multinational Accounting (RLE Accounting)

Segment Disclosure and Risk

By Bimal Prodhan

Routledge – 2014 – 316 pages

Series: Routledge Library Editions: Accounting

Purchasing Options:

  • Add to CartHardback: $140.00
    978-0-415-71922-3
    October 30th 2013

Description

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.

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.

Author Bio

Multivolume collection by leading authors in the field

Name: Multinational Accounting (RLE Accounting): Segment Disclosure and Risk (Hardback)Routledge 
Description: By Bimal Prodhan. 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...
Categories: International Accounting, Accounting