Advances in International Accounting by J. Timothy Sale PDF

By J. Timothy Sale

ISBN-10: 0080548318

ISBN-13: 9780080548319

ISBN-10: 0762313994

ISBN-13: 9780762313990

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 ?

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Advances in International Accounting by J. Timothy Sale


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