Multinationality: the financial accounting implications

Article Abstract:

Financial accounting in multinational corporations must respond to the challenges of creating a minimum core of globally acceptable accounting standards and in the measurement of complex transactions made possible by the globalized financial market. The more complex challenge is posted by the measurement of the complex global transactions, which does not lend itself to the old standards of accounting especially in terms of transparency and disclosure requirements.

Analysis, International business enterprises, Multinational corporations

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The North American Free Trade Agreement (NAFTA) and full disclosure: accounting for stakeholders

Article Abstract:

Accountants are seen as public watchdogs totally independent of their clients and completely faithful to the public trust. They are also tasked to monitor contracts, seeing to it that the terms of such contracts are fulfilled by signatory parties. In this regard, accountants have a large role to play in implementing the system of contracts and agreements, otherwise known as NAFTA, governing trade between the US, Mexico and Canada.

Administration of General Economic Programs, Trade Relations, Reporting & Disclosure, Economic aspects, Ethical aspects, International economic relations, Accountants, Trade policy

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Accounting income and market prices: explaining core-deposit premiums

Article Abstract:

A model tests three hypothesis regarding the substantial premiums fetched by core-deposit franchises. The three hypotheses tested are the rationing of charters, misallocation of the cost of the core-deposit base, and the 'goodwill' of banks. Results of the model supports the rationing of charter hypothesis, with the two other hypotheses providing weaker effects on the premiums of core-deposit franchises.

Commercial Banks, Commercial Banking, Asset Accounting, Research, Banking industry, Assets (Accounting), Asset-liability management (Banking), Asset liability management (Banking)

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