By J. Timothy Sale
Advances in overseas Accounting is a refereed, educational learn 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 organisations, in addition to their influence at the schooling accountants all over the world. Advances in foreign Accounting welcomes conventional and replacement methods, together with theoretical study, empirical learn, utilized examine, and cross-cultural reviews. 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
1987). Multinationality and performance among British manufacturing companies. Journal of International Business Studies, 18(3), 79–89. , & Newberry, K. (1997). Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy, 16, 1–34. Harris, D. 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.
S. MNCs, is probably independent of tax rate differentials. Our inferences are robust after controlling for other ﬁrm characteristics such as size, multinationality, and earnings. Our results have implications for management earnings objectives and government tax policies as they are affected by and will affect intraﬁrm transfers. There are a few caveats to this study. S. ﬁrms, which may not be generalized on a global scale. Second, we simplify the relation between transfers, foreign operations, BETA, and MTB.
Although simplifying assumptions is justiﬁed in this paper and should not negate interest in our ﬁndings, other factors such as 22 KINGSLEY ONWUNYIRI OLIBE AND ZABIHOLLAH REZAEE the legal structure of the ﬁrm’s foreign operations, international ﬁnancing arrangements, currency risk, agency problems, political risk, and foreign operations’ tax policies should be considered in future research. Finally, managers should recognize that the efﬁcient organizational form is not necessarily the one that minimizes transaction costs, nor it is necessarily the one that minimizes tax costs.