Ahmed Riahi-Belkaoui

Multinationality--Earnings, Efficiency, and Market Considerations (eBook, PDF)

• Format: PDF

Produktbeschreibung

The impact of multinationality on the operations of a firm is clear and strong. Riahi-Belkaoui shows how it affects the known relationships between earnings, efficiency, disclosure, and market valuation by its role as a dependent, moderating, intervening antecedant or consequent variable. Its impact can be felt, for example, in relationships and phenomena such as the timeliness and the informativeness of earnings, the underreaction of securities analysts, post-earnings announcement drifts, and the level and quality of disclosure. An understanding of multinationality in the earnings-disclosure-efficiency-market valuation relationship can also be used by accountants and researchers in their daily activities, and by corporate executives in multinational organizational decision making. The result is a useful, probing exploration for academics and practitioners alike.

Produktdetails

• Verlag: Bloomsbury Publishing Inc
• Seitenzahl: 288
• Altersempfehlung: ab 7 Jahre
• Erscheinungstermin: 30. Dezember 2001
• Englisch
• ISBN-13: 9780313004827
• Artikelnr.: 37815610

Autorenporträt

AHMED BELKAOUI is Professor of Accounting at the University of Illinois at Chicago and is a recognized authority on accounting. He has served as a consultant to corporations, institutions, and governments throughout the world. Among his recent books are Human Information Processing in Accounting (Quorum, 1989), Industrial Bonds and the Rating Process, International Accounting, Socio-Economic Accounting, Public Policy and the Problems and Practices of Accounting, and The Learning Curve (all published by Quorum Books). He is the author of more than 70 articles and reviews.

Inhaltsangabe

The Impact of Multinationality on the Informativeness of Earnings and
Accounting Choices The Timeliness of Accounting Earnings as an Antecedent
of Disclosure Informativeness Level of Multinationality as an Explanation
for Post-Announcement Drift The Effect of Multinationality on Security
Analyst Underreaction Growth Opportunities, Internalization, and Market
Valuation of Multinational Firms Level of Multinationality, Growth
Opportunities, and Size as Determinants of Analyst Ratings of Corporate
Disclosures The Effects of Multinationality on Earnings Response
Coefficients The Effects os Multinationality on Earnings Persistence The
Association between Performance Plan Adoption and Organizational Slack
Corporate Disclosure Quality and Corporate Reputation of U.S. Multinational
Firms Growth Opportunities, Multinationality, and Reputation Building Net
Value Added and Earnings Determination for U.S. Multinational Firms The
Substitution of Net Value Added for Earnings in Equity Valuation
Implementation of the M-Form Organizational Structure and Shareholders'
Wealth of Multinational Firms Implementation of the M-Form Organizational
Structure and Productivity of Multinational Firms Implementation of the
M-Form Organizational Structure and Capital Structure of Multinational
Firms Executive Compensation, Organizational Effectiveness, Social
Performance, and Firm Performance: An Empirical Investigation Effects of
Ownership Structure, Firm Performance, Size, and Diversification Strategy
on CEO Compensation in U.S. Multinational Firms: A Path Analysis
Determinants of Executive Tenure in Large U.S. Multinational Firms An
Analysis of the Use of Accounting and Market Measures of Performance, CEO
Experience, and Nature of the Deviation from the Analysts' Forecasts in CEO
Compensation Contracts of Multinational Firms Effects of Personal
Attributes and Performance on the Level of CEO Compensation in
Multinational Firms: Direct and Interaction Effects Explaining Market
Returns of U.S. Multinational Firms: Earnings Versus-Added Data Prediction
Performance of Earnings Forecast of U.S. Firms Active in Developed and
Developing Countries