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The Fischer Black Method of Evaluating Accounting Alternatives Applied to Currency Translation Methods
Advances in Business Research
View Archive Info| Field | Value | |
| Title |
The Fischer Black Method of Evaluating Accounting Alternatives Applied to Currency Translation Methods
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| Creator |
Holt, Paul; Texas A&M University, Kingsville
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| Subject |
Business; Accounting;
Fischer Black; Accounting alternatives; Currency translation; |
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| Description |
There is a massive foreign currency translation literature, but virtually no empirical research exists that tests alternative translation methods against normative criteria. This study compares three translation methods using theBlack method of evaluating accounting alternatives. The translation method that performed best in this normative test was a price parity method, a method that has never been required or allowed under U.S. GAAP.
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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 |
2012-12-05
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Articles Quantitative/Archival; |
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| Format |
application/pdf
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| Identifier |
http://journals.sfu.ca/abr/index.php/abr/article/view/92
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| Source |
Advances in Business Research; Vol 3, No 1 (2012); 113-119
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/92/66
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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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