Financial Reporting and the Business Environment: A Comparison of the United States and Mexico Public

http://ir.library.oregonstate.edu/concern/honors_college_theses/4b29b6830

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  • Multinational corporations must be aware of the business and financial reporting issues that await them abroad. Investors also must have this knowledge in order to adequately interpret the financial information they receive from these companies. This study compares and contrasts the business environments in the US and Mexico, with a focus on financial reporting. The first section of this paper addresses cultural differences and their impact on the business environment as well as business laws and practices specific to each country. The second looks at the accounting standards of each country, as well as international standards. Finally, a Mexican cement company, CEMEX, is used to show how the accounting issues manifest themselves in practice.
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  • description.provenance : Submitted by Nicholas Fleury (nick.fleury@oregonstate.edu) on 2011-11-28T22:02:27ZNo. of bitstreams: 3WolferRobertJ2008.pdf: 164181 bytes, checksum: 3afb6a9515f28cb16fd268bd04555c2c (MD5)license_rdf: 19977 bytes, checksum: 9b906c3236d4c21f75a26a164fe0d6f3 (MD5)license_text: 23115 bytes, checksum: ec3783401c55aba9b2c045380c0dd4b3 (MD5)
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  • description.provenance : Approved for entry into archive by Sue Kunda(sue.kunda@oregonstate.edu) on 2011-11-29T19:58:02Z (GMT) No. of bitstreams: 3WolferRobertJ2008.pdf: 164181 bytes, checksum: 3afb6a9515f28cb16fd268bd04555c2c (MD5)license_rdf: 19977 bytes, checksum: 9b906c3236d4c21f75a26a164fe0d6f3 (MD5)license_text: 23115 bytes, checksum: ec3783401c55aba9b2c045380c0dd4b3 (MD5)
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