literature suggesting that unrealized foreign currency translation gains and losses are directly valued - although not dollar for …This study uses an equity valuation model to investigate the extent to which SFAS No. 52 unrealized foreign currency … translation gains and losses are reflected in levels of equity security prices. Equity security price is used as the dependent …

literature suggesting that unrealized foreign currency translation gains and losses are directly valued ‐ although not dollar for …This study uses an equity valuation model to investigate the extent to which SFAS No. 52 unrealized foreign currency … translation gains and losses are reflected in levels of equity security prices. Equity security price is used as the dependent …