Iatridis, George Emmanuel - In: International Journal of Accounting, Auditing and … 1 (2004) 3, pp. 304-341
In the light of foreign exchange (FX) rate fluctuation, this paper concentrates in the accounting choices of firms and their motivation to adopt or defer the adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20 "Foreign Currency Translation". The paper provides evidence...
