The currency denominations of a country's exports and imports are not necessarily the same. If this is the case, then a change in the exchange rate parity among major currencies will affect the trade balance. The empirical evidence provided from Turkey – where exports are mostly denominated in...

The Anti-dumping Agreement (“Agreement”) provides that a product is considered as being dumped if it is exported to another country at less than its normal value, the comparable price of like product when destined for consumption in the exporting country. In order to calculate the dumping...

Different methods for the translation of financial statements of foreign subsidiaries result in different profit contributions in the consolidated financial statements and accordingly to different amounts of capital maintained as measured in the group's reporting currency. The translation...

The paper analyzes the dynamic effects of anticipated price increases of imported raw materials upon two large open economies. It is assumed that the economies have an asymmetric macroeconomic structure on the supply side and are dependent upon a small third country for oil or raw materials...

The paper analyzes the dynamic effects of anticipated price increases of imported raw materials upon two large open economies. It is assumed that the economies have an asymmetric macroeconomic structure on the supply side and are dependent upon a small third country for oil or raw materials...

Different methods for the translation of financial statements of foreign subsidiaries result in different profit contributions in the consolidated financial statements and accordingly to different amounts of capital maintained as measured in the group's reporting currency. The translation...

In the light of foreign exchange (FX) rate fluctuation, this paper concentrates in the accounting choices of firms and their motivation to adopt or defer the adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20 "Foreign Currency Translation". The paper provides evidence...

In the light of foreign exchange (FX) rate fluctuation, this paper concentrates in the accounting choices of firms and their motivation to adopt or defer the adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20 "Foreign Currency Translation". The paper provides evidence...