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目次

PART I: GLOBALIZATION OF FINANCIAL MARKETS.1. Integration of WorldFinancial Markets: Past, Present, and Future (ROY C. SMITH, New YorkUniversity).2. Globalization of the Financial Services Industry (INGO WALTER,New York University).3. BIS Basel International Bank Capital Accords (LINDAALLEN, Baruch College, CUNY; ANTHONY SAUNDERS, New York University).PART II:FINANCIALANALYSIS.4. Foreign Investment Analysis (DAVID K. EITEMAN,University of California, Los Angeles).5. International Treasury Management(MICHAEL H. MOFFETT, Thunderbird-The American Graduate School ofInternational Management; JAMES L. MILLS, Thunderbird-The American GraduateSchool of International Management).6. Management of Corporate ForeignExchange Risk (GUNTER DUFEY, University of Michigan and McKinsey & Co.;IAN H. GIDDY, New York University).7. Interest Rate and Foreign Exchange RiskManagement Products: Overview of Hedging Instruments and Strategies (RICHARDC. STAPLETON, Strathclyde University, United Kingdom; MARTI G. SUBRAHMANYAM,New York University).8. Market Risk (ANTHON Y SAUNDERS, New York University;MARCIA M. CORNETT, Southern Illinois University).9. Valuation in EmergingMarkets (ASWATH DAMODARAN, New York University).10. Business FailureClassification Models: An International Survey (EDWARD I. ALTMAN, New YorkUniversity; PAUL NARAYANAN, Consultant).11. International Diversification(EDWIN J. ELTON, New York University; MARTIN J. GRUBER, New YorkUniversity).PART III: WORLD SCENE OF ACCOUNTING AND REPORTING PRACTICES.12.Summary of Accounting Principle Differences Around the World (WILLIAM E.DECKER, JR., PricewaterhouseCoopers LLP; PAUL BRUNNER, PricewaterhouseCoopersLLP).13. Corporate Financial Disclosure: A Global Assessment (CAROL A. FROST,Global Capital Markets Access LLC; KURT P. RAMIN, International AccountingStandards Committee Foundation).14. Globalization of World Financial Markets:Perspective of the U.S. Securities and Exchange Commission (SARA HANKS,Clifford Chance).15. Taxonomy of Auditing Standards (BELVERD E. NEEDLES, JR.,DePaul University).PART IV: INTERNATIONAL ACCOUNTING HARMONIZATION.16.International Financial Reporting Standards (PAUL PACTER, Deloitte ToucheTohmatsu).17. European Harmonization (PETER WALTON, Open University BusinessSchool, United Kingdom).PART V: REPORTING ISSUES.18. Consolidated FinancialStatements and Business Combinations (JAMES R. RATLIFF, New YorkUniversity).19. FAS 133: Accounting for Derivative Instruments (JEFFREY B.WALLACE, Greenwich Treasury Advisors LLC).20. Accounting for the Effects ofInflation (HAROLD E. WYMAN, Florida International University).21. AssetSecuritization (LISA FILOMIA-AKTAS, Ernst & Young LLP).22. Segmental andForeign Operations Disclosures (LEE H. RADEBAUGH, Brigham Young University;DONNA L. STREET, University of Dayton).23. Corporate Environmental and SocialReporting (CAROL ADAMS, Monash University; GEOFFREY FROST, University ofSydney; SIDNEY J. GRAY, University of New South Wales).24. CorporateGovernance in Emerging Markets: An Asian Perspective (JUDY TSUI, The HongKong Polytechnic University; TONY SHIEH, City University of Hong Kong).25.Multinational Budgeting and Control Systems (FREDERICK D.S. CHOI, New YorkUniversity; GERALD F. LEWIS, Mobil Corporation (retired)).26. DynamicPerformance Measurement Systems for a Global World: The Complexities to Come(STEPHEN MEZIAS, New York University; PATRICE MURPHY, New York University;YA-RU CHEN, New York University; MIKELLE A. CALHOUN, New York University).27.Financial Reporting in Hyperinflationary Environments: A Transaction AnalysisFramework for Management (FREDERICK D.S. CHOI, New York University).28.International Information Systems (JON A. TURNER, New York University).PARTVI: INTERNATIONAL TRANSFER PRICING AND TAXATION.29. Transfer Pricing forIntercompany Transactions (ROBERT FEINSCHREIBER, Feinschreiber &Associates; MARGARET KENT, Feinschreiber & Associates).30. InternationalTaxation (PAUL M. BODNER, Attorney-at-Law).PART VII: INTERNATIONALAUDITING.31. Managing the Audit Relationship in an International Context(NORMAN R. WALKER, PricewaterhouseCoopers LLP; SEYMOUR JONES, New YorkUniversity).32. Internal Auditing (SEYMOUR JONES, New York University).Index.