[PDF.43up] Multinationality--Earnings, Efficiency, and Market Considerations

Multinationality--Earnings, Efficiency, and Market Considerations

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 | #4232207 in eBooks |  2001-12-30 |  2001-12-30 | File type: PDF

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||About the Author|AHMED RIAHI-BELKAOUI is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois, Chicago.

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-earning...

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