International capital markets in a world of accounting differences
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| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Burr Ridge, Ill. [u.a.]
Irwin
1994
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| Online-Zugang: | Inhaltsverzeichnis |
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| 245 | 1 | 0 | |a International capital markets in a world of accounting differences |c New York University Salomon Center, Leonard N. Stern School of Business. Ed. by Frederick D. S. Choi ... |
| 264 | 1 | |a Burr Ridge, Ill. [u.a.] |b Irwin |c 1994 | |
| 300 | |a VIII, 253 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
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| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 655 | 7 | |0 (DE-588)1071861417 |a Konferenzschrift |y 1992 |z New York, NY |2 gnd-content | |
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Datensatz im Suchindex
| _version_ | 1819730605087129600 |
|---|---|
| adam_text | CONTENTS
i
1 Introduction and Overview 1
Frederick D.S. Choi
Richard M. Levich
Part One
FINANCIAL MARKET EFFECTS OF CAPITAL MARKET
SEGMENTATION AND ACCOUNTING DIFFERENCES
2 The Economic Determinants of Home Country Bias in Investors
Portfolios 13
Raman Uppal
3 A Comparison of Relations between Security Market Prices, Returns,
and Accounting Measures in Japan and the United States 33
Charles Hall
Trevor S. Harris
Yasushi Hamao
Comment 61
Eric B. Lindenberg
Comment 67
Clyde P. Stickney
Part Two
INTERNATIONAL G AAP DIFFERENCES AND THEIR EFFECTS
ON FIRMS
4 International Differences in GAAP and the Pricing of Earnings 75
Peter F. Pope
William P. Reese
5 Effects of Alternative Goodwill Treatments on Merger Premia: Further
Empirical Evidence 109
Changwoo Lee
Frederick D.S. Choi
vii
Comment 127
Terrence O Rourke
Comment 135
Kishore Tandon
Part Three
ACCOUNTING DIFFERENCES AND SECURITIES MARKETS
REGULATION
6 Accounting Disclosure vs. Reconciliation: Managers Perspectives 141
RaviBhushan
Donald R. Lessard
7 Financial Disclosure Levels and Foreign Stock Exchange
Listing Decisions 159
Gary C. Biddle
Shahrokh M. Saudagaran
Comment 203
Sara Hanks
Comment 209
RichardM. Levich
Part Four
ROUNDTABLE DISCUSSION: POLICY ALTERNATIVES AND
STRATEGIC OPTIONS FOR A WORLD WITH ACCOUNTING
DIFFERENCES
The U.S. Canada Multijurisdictional Disclosure System 221
Robert P. Fisher, Jr.
Quantitative Reconciliation 227
BevisLongstreth
Helping to Keep U.S. Capital Markets Competitive: Listing World Class
Non U.S. Firms on U.S. Exchanges 233
James L Cochrane
International Regulatory Initiatives 239
Paid Guy
Index 247
viii
|
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| discipline | Wirtschaftswissenschaften |
| format | Book |
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| genre | (DE-588)1071861417 Konferenzschrift 1992 New York, NY gnd-content |
| genre_facet | Konferenzschrift 1992 New York, NY |
| id | DE-604.BV009867727 |
| illustrated | Illustrated |
| indexdate | 2024-12-23T13:40:43Z |
| institution | BVB |
| isbn | 1556236018 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006534618 |
| oclc_num | 231629356 |
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| owner_facet | DE-12 DE-19 DE-BY-UBM DE-739 DE-384 DE-703 DE-83 |
| physical | VIII, 253 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | Irwin |
| record_format | marc |
| spellingShingle | International capital markets in a world of accounting differences Internationaler Kapitalmarkt (DE-588)4027402-0 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4027402-0 (DE-588)4120509-1 (DE-588)4048732-5 (DE-588)4128343-0 (DE-588)1071861417 |
| title | International capital markets in a world of accounting differences |
| title_auth | International capital markets in a world of accounting differences |
| title_exact_search | International capital markets in a world of accounting differences |
| title_full | International capital markets in a world of accounting differences New York University Salomon Center, Leonard N. Stern School of Business. Ed. by Frederick D. S. Choi ... |
| title_fullStr | International capital markets in a world of accounting differences New York University Salomon Center, Leonard N. Stern School of Business. Ed. by Frederick D. S. Choi ... |
| title_full_unstemmed | International capital markets in a world of accounting differences New York University Salomon Center, Leonard N. Stern School of Business. Ed. by Frederick D. S. Choi ... |
| title_short | International capital markets in a world of accounting differences |
| title_sort | international capital markets in a world of accounting differences |
| topic | Internationaler Kapitalmarkt (DE-588)4027402-0 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Internationaler Kapitalmarkt Internationaler Vergleich Rechnungswesen Rechnungslegung Konferenzschrift 1992 New York, NY |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006534618&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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