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| 1. |
Profit‐Volume‐Exchange‐Rate Analysis for Planning International Operations |
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Journal of International Financial Management&Accounting,
Volume 7,
Issue 2,
1996,
Page 85-101
William R. Baber,
Yuji Ijiri,
Sok‐Hyon Kang,
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摘要:
AbstractWe extend the conventional Profit‐Volume (P‐V) analysis to develop a new model of Profit‐Exchange‐Rate (P‐ER) analysis to evaluate how exchange rate fluctuations impact profit. We begin by classifying costs as either “global cost” or “local cost” according to whether or not input prices are exchange‐rate sensitive. This classification is analogous to the familiar variable/fixed cost classification based on the cost sensitivity to volume change. Data for the U.S. and Japanese steel industries are used to illustrate the approach. We then combine the conventional Profit‐Volume analysis with the Profit‐Exchange‐Rate analysis to form a composite model, called Profit‐Volume‐Exchange‐Rate (P‐VER) analysis, where both volume and exchange rate vary. We show that this composite approach suggests the use of a single rate‐volume variable, similar to “person‐hours,” as the key planning‐co
ISSN:0954-1314
DOI:10.1111/j.1467-646X.1996.tb00066.x
出版商:Blackwell Publishing Ltd
年代:1996
数据来源: WILEY
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| 2. |
Test of Economic Entities Based on Intercompany Transactions and Debt Guarantees among Korean Group Companies |
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Journal of International Financial Management&Accounting,
Volume 7,
Issue 2,
1996,
Page 102-124
Soo Young Kwon,
Chang Joon Song,
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ISSN:0954-1314
DOI:10.1111/j.1467-646X.1996.tb00067.x
出版商:Blackwell Publishing Ltd
年代:1996
数据来源: WILEY
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| 3. |
An Exploratory Study of the Effect on Forecast Accuracy of Using Different Geographic Segment Data Sources |
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Journal of International Financial Management&Accounting,
Volume 7,
Issue 2,
1996,
Page 125-136
Dave Nichols,
Larry Tunnell,
Bob Waldrup,
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摘要:
AbstractThe specific research question this study investigates is whether or not model‐based earnings forecasts utilizing COMPUSTAT's country specific geographic segment data produce more accurate earnings forecasts than model‐based forecasts utilizing data from actual geographic segment footnotes. This study compares the accuracy of earnings forecasts from models using the geographic segment information in actual geographic segment footnotes to the accuracy of earnings forecasts from models using the geographic segment information in the COMPUSTAT business segment tape. Evidence collected in this study indicates that geographic segment data provided in the COMPUSTAT business segment data base appears to make it possible to more accurately predict sales than does the geographic segment data provided in the same companies' actual geographic segment footn
ISSN:0954-1314
DOI:10.1111/j.1467-646X.1996.tb00068.x
出版商:Blackwell Publishing Ltd
年代:1996
数据来源: WILEY
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| 4. |
Voluntary US GAAP Disclosure in India: The Case of Infosys Technologies Limited |
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Journal of International Financial Management&Accounting,
Volume 7,
Issue 2,
1996,
Page 137-166
R. Narayanaswamy,
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PDF (1645KB)
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摘要:
AbstractThis paper describes the impact of economic liberalisation in India on financial reporting. It explains the role of internationalisation of business on financial reporting by firms. Infosys Technologies Limited, a leading Indian software company with extensive international operations, has recently provided supplementary unaudited US GAAP financial statements in addition to the financial statements required under Indian company law. The paper presents a case study of this company to illustrate the incentives for voluntary non‐domestic GAAP financial statements in corporate report
ISSN:0954-1314
DOI:10.1111/j.1467-646X.1996.tb00069.x
出版商:Blackwell Publishing Ltd
年代:1996
数据来源: WILEY
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