Currency Fluctuations and the Perception of Corporate Performance: A Communications Approach to Financial Accounting and Reporting: Loretta Graziano
Editorial Reviews
Review
“This volume might be best described as a collection of thoughts on cognitive psychology and human-information processing set in an accounting disclosure context. It is based on the author’s Ph.D. dissertation, which concluded that `no accounting rule can seem to communicate the impact of exchange rate changes effectively.’ … The principal contribution of the book is the author’s attempt to extend the criteria for rule making in accounting to include recognition of the limitations and distorting tendencies of human information processing. …”–