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Multinationality--Earnings, Efficiency, and Market Considerations by Ahmed Riahi-Belkaoui

Multinationality--Earnings, Efficiency, and Market Considerations

by Ahmed Riahi-Belkaoui
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Book cover type: Hardcover
  • ISBN13: 9781567204711
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: Praeger
  • Publisher Imprint: Praeger
  • Publication Date:
  • Pages: 288
  • Original Price: GBP 75.0
  • Language: English
  • Edition: N/A
  • Item Weight: 558 grams
  • BISAC Subject(s): International / General, Exports & Imports, and Accounting / General

The impact of multinationality on the operations of a firm is clear and strong. Riahi-Belkaoui shows how it affects the known relationships between earnings, efficiency, disclosure, and market valuation by its role as a dependent, moderating, intervening antecedant or consequent variable. Its impact can be felt, for example, in relationships and phenomena such as the timeliness and the informativeness of earnings, the underreaction of securities analysts, post-earnings announcement drifts, and the level and quality of disclosure. An understanding of multinationality in the earnings-disclosure-efficiency-market valuation relationship can also be used by accountants and researchers in their daily activities, and by corporate executives in multinational organizational decision making. The result is a useful, probing exploration for academics and practitioners alike.

Riahi-Belkaoui, Ahmed: -

AHMED RIAHI-BELKAOUI is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois, Chicago./e Author of numerous Quorum books, published and forthcoming, and coauthor of several more, he is an equally prolific contributor to the scholarly and professional journals of his field, and has served on various editorial boards that oversee them.

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