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Träfflista för sökning "AMNE:(SOCIAL SCIENCES Economics and Business Business Administration) ;pers:(Cunningham Gary 1941)"

Sökning: AMNE:(SOCIAL SCIENCES Economics and Business Business Administration) > Cunningham Gary 1941

  • Resultat 1-10 av 65
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  • Fagerström, Arne, 1953-, et al. (författare)
  • Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue : A Survey of Swedish Multinationals
  • 2007
  • Ingår i: Journal for Global Business Advancement. - Geneva : Inderscience. - 1746-966X. ; 1:1, s. 37-48
  • Tidskriftsartikel (refereegranskat)abstract
    • Previous research into consolidated financial reporting of multinational companies has focused on horizontal adjustments, adjustments at the headquarters level to comply with accounting standards of the country where a stock exchange listing is made, e.g. US GAAP, or IFRS. An equally, if not more, important issue is vertical adjustments made by foreign subsidiaries when information is transmitted to the headquarters for consolidation. This study surveys all Swedish multinational companies listed on the Stockholm Stock Exchange, firstly in the early 1990s and again some 10 years later to determine whether vertical adjustments were made as an indicator of compliance with Swedish accounting standards. The results indicate that while most Swedish multinational companies made vertical adjustments, the large number that did not indicates a potentially high degree of non-compliance with accounting standards. In all cases, though, the companies claimed they had complied and their auditors concurred.
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  • Hassel, Lars, 1950-, et al. (författare)
  • Budget effectiveness in multinational corporations : An empirical test of the use of budget controls moderated by two dimensions of budget participation under high and low environmental dynamism
  • 1996
  • Ingår i: Management International Review. - : Springer. - 0025-181X. ; 36:3, s. 245-266
  • Tidskriftsartikel (refereegranskat)abstract
    • Normative discussions suggest that budget process should be different in foreign subsidiaries than those of domestic subunits of a multinational corporation, but little is known about these differences. This study examines budget effectiveness of foreign and domestic units in a European multinational company by considering the three-way interaction of headquarter reliance on budget controls, subsidiary budget communication or influence, and environmental dynamism. A major feature is studying two dimensions of budgetary participation, communication and influence. Methodological advances over previous studies test the impact of three-way interactions.
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  • Cunningham, Gary, 1941-, et al. (författare)
  • Accounting Education in a Turbulent Environment
  • 1988
  • Ingår i: Accounting education and research to promote international understanding. - New York : Quorum Books. - 9780899304205
  • Konferensbidrag (refereegranskat)
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  • Cunningham, Gary, 1941-, et al. (författare)
  • Accounting for Inflation in Mexico : A Major Firm`s Approach
  • 1977
  • Ingår i: The impact of inflation on accounting. - Champaign, IL, USA : Center for International Education and Research in Accounting. ; , s. 103-148
  • Konferensbidrag (övrigt vetenskapligt/konstnärligt)
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  • Resultat 1-10 av 65

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