By J. Timothy Sale
Advances in foreign Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a world standpoint. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm agencies, in addition to their influence at the schooling accountants all over the world. Advances in overseas Accounting welcomes conventional and substitute methods, together with theoretical study, empirical learn, utilized examine, and cross-cultural experiences. Advances in overseas Accounting is now to be had on-line at ScienceDirect - full-text on-line of volumes 14 onwards.
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Additional info for Advances in International Accounting
This leads to our fourth hypothesis (in the alternative form). Effect of Volume of Intrafirm Transfers 19 Hypothesis 4. Intraﬁrm transfers are signiﬁcantly negatively associated with global tax costs. S. ﬁrms use international intraﬁrm transfers to shift income to minimize global taxes, then ﬁrms with sizeable volumes of transfers should, ceteris paribus, pay lower global tax. To examine this possibility, the following regression is estimated: TPit þ b2 LnTAit GLOTAXit ¼ bit þ b1 TOSAit þ b3 MNit þ b4 GLOINCit X X INDMit þ b6 YDMit þ i þ b5 ð4Þ where for ﬁrm i at time t: GLOTAXit, the dollar value of the global tax burden of ﬁrm i in year t scaled by total assets; TPit/TOSAit, the dollar value of intraﬁrm intergeographic area transfers for ﬁrm i in year t standardized by total sales; LnTAit, the natural log of total assets for ﬁrm i in year t; MNit, ratio of foreign sales to total sales for ﬁrm i in year t, a proxy for multinationality; GLOINC, ﬁrm i’s global operating income deﬂated by total assets; INDMit, a vector of industry variables corresponding to twodigit SIC codes; YDMit, a vector of year variables from 1995 to 1999; and ei, the random error term.
BOWRIN magnitude of the change varied. It was directly attributed to the adoption of IAS for only three financial statement elements. INTRODUCTION Several developing countries have adopted the standards issued by the International Accounting Standards Board (IASB) for the preparation of generalpurpose ﬁnancial statements in their respective jurisdictions. Supporters of this decision have argued that developing nations are generally unable to allocate the ﬁnancial and technical resources needed to develop high-quality, indigenous accounting standards (Cairns, 1990; Fenton, 1985; Mendez, 1987; Peasnell, 1993; Saudagaran, 2001).
1996). Tax policy and activities of multinational corporations. NBER Working paper SS89. National Bureau of Economic Research, Cambridge, MA. Jacob, J. (1996). Taxes and transfer pricing: Income shifting and volume of intraﬁrm transfers. Journal of Accounting Research, 34(Autumn), 301–323. Kemsley, O. (1998). The effect of taxes on production location. Journal of Accounting Research, 36(Autumn), 321–341. , & Wolfson, M. (1993). Geographic income shifting by multinational corporations in response to tax rate changes.