Since 2014
Estimation of Temporal Characteristics of Accounts for Empirical Research
Advances in Business Research
View Archive Info| Field | Value | |
| Title |
Estimation of Temporal Characteristics of Accounts for Empirical Research
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| Creator |
Holt, Paul; Texas A&M University, Kingsville
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| Subject |
Business; Accounting; Finance; International Business;
Foreign currency; Price level; |
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| Description |
There is a massive foreign currency translation literature, but virtually no empirical research exists that describes the results of applying alternative translation methodologies or which tests such methodologies against normative criteria. Empirical price level research and other areas of research are also restricted by the inability of researchers to estimate the temporal characteristics of the accounts of sample companies. This paper presents a method for achieving this estimation and tests its validity.
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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 |
2011-12-05
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Articles — |
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| Format |
application/pdf
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| Identifier |
http://journals.sfu.ca/abr/index.php/abr/article/view/75
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| Source |
Advances in Business Research; Vol 2, No 1 (2011); 231-237
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| Language |
eng
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| Relation |
http://journals.sfu.ca/abr/index.php/abr/article/view/75/49
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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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