Estimation of Temporal Characteristics of Accounts for Empirical Research

Authors

  • Paul Holt Texas A&M University, Kingsville

Keywords:

Foreign currency, Price level,

Abstract

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.

Author Biography

Paul Holt, Texas A&M University, Kingsville

Paul Holt is professor of accounting at Texas A&M University, Kingsville. He received his in accounting from Oklahoma State University. His dissertation was in foreign currency translation, and most of his research has been in international accounting.

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Published

2011-12-05

Issue

Vol. 2 No. 1 (2011)

Section

ABR Journal Articles

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