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The purpose of this paper is to whet the appetite of accounting researchers by providing a menu of research issues in accounting and auditing that merit scholarly attention and which appear suitable for publication in JIFMA. Especially needed are inquiries that examine the economic impacts of...
This study examines the question of whether or not the geographical segment data disclosed by UK companies can be used to generate forecasts of earnings that outperform forecasts based upon past consolidated data. One year ahead forecasts of attributable earnings or net income before...
This paper utilizes the concept of aggregative consistency defined in Rubinstein and Fishburn (1986), and the FASB's concept of representational faithfulness to evaluate foreign currency translation and accounting for changing prices as embodied in SFAS 70. The paper shows that SFAS 70 produces...
Sweden is of interest because of the rapid growth in the Stockholm Stock Exchange and because of the country's disproportionate number of multi‐national enterprises. This paper reports on the extent of voluntary disclosure in the corporate annual reports of unlisted and listed Swedish companies....
This article demonstrates how international tax considerations can affect international security investments. The investor who ignores international tax factors puts himself at a disadvantage relative to those who are atuned to international tax developments. Similarly, financial managers...
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