By J. Timothy Sale
Advances in foreign Accounting is a refereed, educational study 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 around the globe. Advances in overseas Accounting welcomes conventional and substitute ways, together with theoretical study, empirical study, utilized learn, 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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Extra resources for Advances in International Accounting, Volume 20
It includes government reports on macroeconomic conditions, trade association publications, ﬁrm-speciﬁc news in the ﬁnancial press, and reports issued by analysts and brokerage houses, in addition to accounting reports, hedging activity, vertical and intraindustry information transfers through sales, and industry reports. 7. Firms with higher levels of debt may have higher levels of systematic risk. To assess this possibility, a robust test was conducted to control for leverage effects by Effect of Volume of Intrafirm Transfers 23 using the ratio of total debt to total assets.
The F-value decreases substantially with the inclusion of leverage in the risk speciﬁcation. 8. The dollar amount of intraﬁrm intergeographic volume of trade is used as a proxy for the level of transfer pricing activity. Underlying this choice is the assumption that transfers are an appropriate measure for the purpose of earnings and tax costs valuation. 9. The tax analysis does not incorporate the effect of implicit taxes on returns. Implicit taxes reﬂect the extent to which tax-favored assets bear lower pretax returns relative to tax-disfavored assets of identical risk.
1993). Geographic income shifting by multinational corporations in response to tax rate changes. ), 141–173. La Porta, R. (1996). Expectations and cross-section of stock returns. Journal of Finance, 51, 1715–1742. Lessard, D. R. (1983). Principles of international portfolio selection. International finance handbook. New York, NY: Wiley. , & Sarnat, M. (1970). International diversiﬁcation of investment portfolios. American Economic Review, 60, 668–692. Madura, J. (1992). ). St. Paul, MN: West Publishing Company.