Radhakrishnan, Suresh; Tsang, Albert - In: The International Journal of Accounting 46 (2011) 4, pp. 431-458
We examine the economic effects of barriers to entry on the association between foreign currency translation ….e., environments in which competition is less intense). We hypothesize and find that foreign currency translation adjustments are … currency translation adjustments by considering the economic contexts of foreign currency movements. Overall, the evidence …