International Accounting and Transnational Decisions

Content: 
Front Matter, Page iii
Copyright, Page iv
Preface, Page v, S.J.G.
Contributors, Page vii
Introduction, Pages 1-5
CHAPTER 1 - Some international aspects of accounting, Pages 9-18, R.H. Parker
CHAPTER 2 - Multinational challenges for managerial accountants, Pages 19-35, Frederick D.S. Choi
CHAPTER 3 - Environmental factors influencing the development of accounting objectives, standards and practices in Peru, Pages 39-56, Lee H. Radebaugh
CHAPTER 4 - Accounting principles generally accepted in the United States versus those generally accepted elsewhere, Pages 57-69, Gerhard G. Mueller
CHAPTER 5 - The impact of disclosure and measurement practices on international accounting classifications, Pages 70-94, R.D. Nair, Werner G. Frank
CHAPTER 6 - The impact of international accounting differences from a security-analysis perspective: some European evidence, Pages 95-107, S.J. Gray
CHAPTER 7 - Harmonization of accounting within the European communities: the Fourth Directive on Company Law, Pages 111-126, C.W. Nobes
CHAPTER 8 - Standardized accountancy and economic development, Pages 127-134, Adolf J.H. Enthoven
CHAPTER 9 - The international harmonization of accounting: a cultural dimension, Pages 135-150, Desmond McComb
CHAPTER 10 - Accounting standards and multinational corporations, Pages 151-168, S.J. Gray, J.C. Shaw, L.B. McSweeney
CHAPTER 11 - Concepts of consolidation in the EEC, Pages 171-178, R.H. Parker
CHAPTER 12 - International accounting compromises: the case of consolidation accounting, Pages 179-193, R.G. Walker
CHAPTER 13 - Segment reporting and the EEC multinationals, Pages 194-205, S.J. Gray
CHAPTER 14 - Segmental disclosures by multibusiness multinational companies: a proposal, Pages 206-214, C.R. Emmanuel, S.J. Gray
CHAPTER 15 - A review of the translation debate*, Pages 215-225, C.W. Nobes
CHAPTER 16 - Price-level adjustments and foreign currency translation: are they compatible?, Pages 226-248, Frederick D.S. Choi
CHAPTER 17 - A comparison of various international proposals on inflation accounting: a practitioner's view, Pages 249-268, William P. Hauworth II
CHAPTER 18 - Accounting for the effects of changing prices, Pages 269-277, J. Timothy Sale, Robert W. Scapens
CHAPTER 19 - Employees and the corporate social report: the Dutch case, Pages 278-292, Hein Schreuder
CHAPTER 20 - Management audit and social indicators: the MNC through the glasses of the LDC, Pages 293-311, Hans B. Thorelli
CHAPTER 21 - A synthesis of foreign direct investment theories and theories of the multinational firm, Pages 315-334, A. Louis Calvet
CHAPTER 22 - Capital budgeting for the multinational corporation, Pages 335-344, Alan C. Shapiro
CHAPTER 23 - Financial structure and cost of capital in the multinational corporation, Pages 345-360, Alan C. Shapiro
CHAPTER 24 - Management of foreign exchange risk: a review article, Pages 361-384, Laurent L. Jacque
CHAPTER 25 - American taxation of multinational firms, Pages 385-398, Thomas Horst
CHAPTER 26 - Imputation systems of corporation tax within the EEC, Pages 399-409, C.W. Nobes
CHAPTER 27 - Transfer pricing by multinational manufacturing firms, Pages 410-432, Sanjaya Lall
CHAPTER 28 - Transfer pricing decisions in US multinational corporations, Pages 433-451, Jane O. Burns
CHAPTER 29 - Evaluation and control of foreign operations, Pages 452-473, Alan C. Shapiro
CHAPTER 30 - Currency changes and management control: resolving the centralization/decentralization dilemma, Pages 474-483, Donald R. Lessard, Peter Lorange
Index, Pages 485-500