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Foreign currency translation and analyst forecast dispersion: Examining the effects of statement of financial accounting standards no. 52

Author

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  • Chen, Al Y. S.
  • Comiskey, Eugene E.
  • Mulford, Charles W.

Abstract

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Suggested Citation

  • Chen, Al Y. S. & Comiskey, Eugene E. & Mulford, Charles W., 1990. "Foreign currency translation and analyst forecast dispersion: Examining the effects of statement of financial accounting standards no. 52," Journal of Accounting and Public Policy, Elsevier, vol. 9(4), pages 239-256.
  • Handle: RePEc:eee:jappol:v:9:y:1990:i:4:p:239-256
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    Cited by:

    1. Martin, Anna D. & Madura, Jeff & Akhigbe, Aigbe, 1998. "A note on accounting exposure and the value of multinational corporations," Global Finance Journal, Elsevier, vol. 9(2), pages 269-277.
    2. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
    3. George Emmanuel Iatridis & Nathan Lael Joseph, 2006. "Characteristics of UK firms related to timing of adoption of Statement of Standard Accounting Practice No. 20," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 429-455, September.
    4. Dalthan Simas & Otavio De Medeiros, 2005. "Translation of Financial Statements," Finance 0503018, University Library of Munich, Germany.
    5. Erik Peek, 2005. "The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority: Evidence from the Netherlands," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 261-295.
    6. Yusoff, Iliyas & Chen, Chen & Lai, Karen & Naiker, Vic & Wang, Jun, 2023. "Foreign exchange exposure and analysts’ earnings forecasts," Journal of Banking & Finance, Elsevier, vol. 146(C).
    7. Thereza RS de Aguiar, 2018. "Turning accounting for emissions rights inside out as well as upside down," Environment and Planning C, , vol. 36(1), pages 139-159, February.

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