By J. Timothy Sale
Advances in overseas Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a world point of view. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm organizations, in addition to their impact at the schooling accountants around the globe. Advances in foreign Accounting welcomes conventional and substitute techniques, together with theoretical study, empirical learn, utilized learn, and cross-cultural reports. Advances in foreign Accounting is now to be had on-line at ScienceDirect - full-text on-line of volumes 14 onwards.
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Overall, nine ﬁrms reported on this ﬁnancial statement element in some of the ﬁve years examined. However, ﬁve ﬁrms failed to disclose the basis used to do so for at least one year. The percentage of ﬁrms using a single basis to value Short-Term Investment in Equity Securities (historical cost in 1999 and market value in 2002 and 2003) increased from 25% in 1987 to 100% in 1999, 2002 and 2003. This ﬁnding suggests that the adoption of the IAS may have been associated with a favorable trend in the distribution of ﬁrms across the alternative bases/ methods used to value Short-Term Equity Investments.
L. (2001). Tax reforms and evidence of transfer pricing. National Tax Journal, 54 (March), 7–27. Thompson, R. S. (1985). K. multinational companies. Applied Economics, 17, 529–541. S. Department of the Treasury. (1994). Intercompany transfer pricing regulations under Section 482: Final regulations. Federal Register, 59(130), 34971–35033. S. General Accounting Ofﬁce (GAO). (1995). International taxation: Transfer pricing and information on nonpayment of taxes. GAO/GGD, pp. 95–101. Weber, E. (2004).
S. , global taxes might depend on the extent of foreign operations. Size (LnTA) controls for the inﬂuence of ﬁrm size on taxes paid. Other variables remain as previously deﬁned. 24). , cash management and risk proﬁle of the ﬁrm). Regarding the control variables, Table 6 reveals that size is signiﬁcantly negatively related to the total MNC taxes paid. This 20 KINGSLEY ONWUNYIRI OLIBE AND ZABIHOLLAH REZAEE Table 7. Regression Results for Global Taxes Paid. GLOTAX ¼ b0 þ b1 ðTP=TOSAÞ þ b2 LnTA þ b3 MN þ b4 GLOINC þ b5 Variable Intercept TP/TOSA LnTA MN GLOINC P INDM þ b6 P YDM þ Predicted Sign Coefﬁcient Standard Error t-Value ?
Advances in International Accounting by J. Timothy Sale