Advances in International Accounting, Volume 20 by J. Timothy Sale

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 standpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment agencies, in addition to their influence at the schooling accountants all over the world. Advances in foreign Accounting welcomes conventional and substitute ways, together with theoretical learn, empirical study, utilized examine, and cross-cultural reviews. Advances in foreign Accounting is now on hand on-line at ScienceDirect - full-text on-line of volumes 14 onwards.

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However, two of the six elements – Depreciation of Property, Plant and Equipment and Valuation of Property, Plant and Equipment – experienced fluctuating levels of financial reporting uniformity.

G. (1993). S. tax law revision on multinational corporations’ capital location and income shifting decisions. ), 111–140. Hines, J. R. (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.

No. % No. % No. % No. 67% in 2003. This suggests that the adoption of IAS may have been associated with a favorable change in the distribution of firms across the bases used to value Property, Plant and Equipment. 33% in 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 Property, Plant and Equipment. The distribution of firms across the bases used to value Short-Term Investments is summarized in Table 9.

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