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A Comparison of the Characteristics of Price Parity Constructs with Exchange Rates and the Potential Impact on Foreign Currency Translation
Advances in Business Research
View Archive Info| Field | Value | |
| Title |
A Comparison of the Characteristics of Price Parity Constructs with Exchange Rates and the Potential Impact on Foreign Currency Translation
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| Creator |
Holt, Paul E; Texas A&M University, Kingsville
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| Subject |
Business; Accounting
currency translation, price parity |
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| Description |
Characteristics of a constructed time series of price parity numbers were compared with the time series of exchange rates between twenty-two countries’ currencies and the United States dollar. These characteristics were analyzed to determine in which countries an accounting policy change from exchange rates to price parity for translation of foreign currency would result in greater information content of consolidated statements. The results of the study are consistent with the use of price parity for sixteen of the twenty-two countries studied, but not for translation of accounts between the Japanese yen and the United States dollar.
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| Publisher |
Tarleton State University and the University of Arkansas - Fort Smith
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| Contributor |
—
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| Date |
2015-12-31
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Articles Quantitative |
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| Format |
application/pdf
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| Identifier |
http://journals.sfu.ca/abr/index.php/abr/article/view/111
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| Source |
Advances in Business Research; Vol 6, No 1 (2015); 65-78
2641-5208 2153-6511 |
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| Language |
eng
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| Relation |
http://journals.sfu.ca/abr/index.php/abr/article/view/111/99
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| Rights |
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
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