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Foreign-Currency Translation And Changing Prices In Perfect And Complete Markets

Author

Listed:
  • BEAVER, WH
  • WOLFSON, MA

Abstract

No abstract is available for this item.

Suggested Citation

  • Beaver, Wh & Wolfson, Ma, 1982. "Foreign-Currency Translation And Changing Prices In Perfect And Complete Markets," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 528-550.
    • Handle: RePEc:bla:joares:v:20:y:1982:i:2:p:528-550
    DOI: http://hdl.handle.net/10.2307/2490885
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    Citations

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    Cited by:

    1. George Emmanuel Iatridis & Nathan Lael Joseph, 2006. "Characteristics of UK firms related to timing of adoption of Statement of Standard Accounting Practice No. 20," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 429-455, September.
    2. Oxelheim, Lars, 2019. "Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness," International Business Review, Elsevier, vol. 28(1), pages 190-206.
    3. Eli Bartov, 1997. "Foreign Currency Exposure of Multinational Firms: Accounting Measures and Market Valuation," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 623-652, December.
    4. Daniel W. Collins & William K. Salatka, 1993. "Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 119-159, September.
    5. Weber, Christoph, 2005. "Kapitalerhaltung bei Anwendung der erfolgsneutralen Stichtagskursmethode zur Währungsumrechnung," Frankfurt School - Working Paper Series 67, Frankfurt School of Finance and Management.
    6. John Hughes & Jing Liu & Mingshan Zhang, 2004. "Valuation and Accounting for Inflation and Foreign Exchange," Journal of Accounting Research, Wiley Blackwell, vol. 42(4), pages 731-754, September.
    7. R. Ramy Elitzur, 1991. "A model of translation of foreign financial statements under inflation in the United States and Canada," Contemporary Accounting Research, John Wiley & Sons, vol. 7(2), pages 466-484, March.
    8. Paul A. Griffin, 1993. "Discussion of “Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accountingâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 167-178, September.
    9. Christoph Weber, 2007. "Kapitalerhaltung bei Anwendung der funktionalen Methode zur Währungsumrechnung," Schmalenbach Journal of Business Research, Springer, vol. 59(7), pages 914-937, November.

    More about this item

    Keywords

    Foreign currency translation; Exchange rates; Perfect markets; Historic cost accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D40 - Microeconomics - - Market Structure, Pricing, and Design - - - General
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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