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Analyzing Foreign Financial Statements: A Dual Scaling Approach to the International Ratio Analysis

In: Measurement and Multivariate Analysis

Author

Listed:
  • Jose G. Clavel

    (University of Murcia Faculty of Economy and Business, Department of Quantitative Methods for the Economy)

  • Isabel Martínez Conesa

    (University of Murcia Faculty of Economy and Business, Department of Finance and Accounting)

  • Esther Ortiz Martínez

    (University of Murcia Faculty of Economy and Business, Department of Finance and Accounting)

Abstract

Summary Foreign companies listed on the New York Stock Exchange (NYSE) are required by its supervisor organism (Securities Exchange Commission, SEC), to restate their reported net income and shareholders’ equity calculated according to domestic accounting standards, into US General Accepted Accounting Principles (US-GAAPS), as a part of a Form 20-f filing. Using these restatements and dual scaling methodology we will be able to distinguish if there are really so important differences among accounting standards around the world, or on the contrary, some other effects, such as the country in which the company is located, also affect financial information in the most important way than the own accounting standards.

Suggested Citation

  • Jose G. Clavel & Isabel Martínez Conesa & Esther Ortiz Martínez, 2002. "Analyzing Foreign Financial Statements: A Dual Scaling Approach to the International Ratio Analysis," Springer Books, in: Shizuhiko Nishisato & Yasumasa Baba & Hamparsum Bozdogan & Koji Kanefuji (ed.), Measurement and Multivariate Analysis, pages 307-314, Springer.
    • Handle: RePEc:spr:sprchp:978-4-431-65955-6_33
    DOI: 10.1007/978-4-431-65955-6_33
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