Accounting for Price-Level and Exchange-Rate Changes for U.S. International Firms: An Empirical Study

Accounting for Price-Level and Exchange-Rate Changes for U.S. International Firms: An Empirical Study

Price-level and exchange-rate changes compound the problems of evaluating the performance of the foreign subsidiaries of a U.S. company. If the parent firm is to evaluate subsidiary performance properly, it must recognize and account for these changes in corporate evaluation and control procedures....

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Veröffentlicht in:Journal of international business studies 1974-10, Vol.5 (2), p.41-55
1. Verfasser: Radebaugh, Lee H.
Format: Artikel
Sprache:eng
Schlagworte:
Accounting firms
American dollar
Brazil
Budgets
Business and Management
Business Strategy/Leadership
Currency
Earnings
Employees
Exchange, Foreign
Financial reporting
Foreign exchange rates
Foreign operations
Foreign subsidiaries
Industry
International Business
International finance
Management
Manufacturing
Multinational corporations
Organization
Performance evaluation
Price level changes
Price levels
Prices
Profits
Purchasing power
Questionnaires
Rates
Variance analysis
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Zusammenfassung:Price-level and exchange-rate changes compound the problems of evaluating the performance of the foreign subsidiaries of a U.S. company. If the parent firm is to evaluate subsidiary performance properly, it must recognize and account for these changes in corporate evaluation and control procedures. This can be accomplished best through a variance analysis in the budgeting process.
ISSN:0047-2506
1478-6990
DOI:10.1057/palgrave.jibs.8490708