This study presents direct evidence on the effect of corporate international activity on firm value and operating accounting income. We find that foreign assets are positively related to firm value and accounting operating income, even after we control for identified determinants of value and...

The huge volume of exchanges of financial - accounting information using new technologies and involves a degree of protection to be ensured. Depending on the type of information it is searched to determine “the level of security”, but also potential risks that concern, and technical...