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 eBooks US
• 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