Accounting Standards and Multinational Corporations

S J Gray, J C Shaw and Brendan McSweeney ()
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S J Gray: University of Glasgow
J C Shaw: University of Glasgow

Journal of International Business Studies, 1981, vol. 12, issue 1, 136 pages

Abstract: The power of MNCs and corresponding pressures, especially from governments and trade unions, for higher levels of accountability has brought into focus the need for more information about MNCs as a basis for policy making at national and international levels. However, the problem of developing accounting standards of disclosure and measurement for MNCs is complex, multidimensional, and dynamic. This paper attempts to clarify some of the issues involved and to identify significant trends. The analysis centers on quired by the standards? Who should set the standards?© 1981 JIBS. Journal of International Business Studies (1981) 12, 121–136

Date: 1981
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