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An Investigation of the Management Accounting Framework for Performance Evaluation in American Multinational Enterprises

Description: The development of adequate performance evaluation techniques for appraising foreign subsidiaries and their managers in an environment different from their domestic ones has been suggested as an area where management accounting should be extended. This study concerned the performance evaluation of foreign subsidiary managers with the following objectives: (1) to examine the relationships among environmental factors and foreign subsidiary performance, (2) to develop a multinational enterprise (M… more
Date: May 1982
Creator: Abdallah, Wagdy M. (Wagdy Moustafa)
Partner: UNT Libraries
open access

Variation in Accounting Information Load: The Impact of Disclosure Requirements of FASB Statement No. 33 on Cash Flow Predictions of Financial Analysts

Description: In Statement No. 33, "Financial Reporting and Changing Prices," the FASB requires that some large companies disclose their historical cost/constant dollar and current cost information in the published financial statements. One of the purposes of these disclosures is to help users of the financial statements in assessing future cash flows. This study was directed toward the examination of the effects of the different levels of disclosures on cash flow projections.
Date: May 1982
Creator: Liu, Chao M.
Partner: UNT Libraries
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