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Pricing and mispricing effects of SFAS 131

Hope, Ole-Kristian; Kang, Tony; Thomas, Wayne B.; … - In: Journal of business finance & accounting : JBFA 35 (2008) 3/4, pp. 281-306

Persistent link: https://www.econbiz.de/10003714975

The effects of SFAS 131 geographic segment disclosures by US multinational companies on the valuation of foreign earnings

Hope, Ole-Kristian; Kang, Tony; Thomas, Wayne B.; … - In: Journal of international business studies : JIBS ; an … 40 (2009) 3, pp. 421-443

Persistent link: https://www.econbiz.de/10003829700

The effects of SFAS 131 geographic segment disclosures by US multinational companies on the valuation of foreign earnings

Hope, Ole-Kristian; Kang, Tony; Thomas, Wayne B.; … - In: Journal of international business studies : JIBS ; a … 40 (2009) 3, pp. 421-443

Persistent link: https://www.econbiz.de/10008233658

Pricing and Mispricing Effects of SFAS 131

Hope, Ole-Kristian; Kang, Tony; Thomas, Wayne B.; … - In: Journal of Business Finance & Accounting 35 (2008-04) 3-4, pp. 281-306

We investigate the effects of the introduction of Statement of Financial Accounting Standards No. 131 (SFAS 131) on the market's valuation of foreign earnings. <link rid="b61">Thomas (1999)</link> documents that investors discount the value of foreign earnings for US multinational companies. He conjectures but does...

Persistent link: https://www.econbiz.de/10005167596