By J. Timothy Sale
Advances in overseas 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 global viewpoint. 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 all over the world. Advances in overseas Accounting welcomes conventional and substitute ways, together with theoretical study, empirical study, 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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Implicit taxes reﬂect the extent to which tax-favored assets bear lower pretax returns relative to tax-disfavored assets of identical risk. 10. S. MNCs may not respond to incomeshifting tax incentives. Unlike the Collins et al. S. statutory tax rate varied from 46% to 34%, we focus our study using data from 1995 to 1999, post-IRS Code 482. Given our focus on the efﬁcacy of IRS Code 482, we do not incorporate average foreign tax rates in our tax analysis. 11. A ﬁrm’s goal to maximize the present value of its after-tax cash ﬂows is also affected by the magnitude of its net operating loss (NOL).
11. A ﬁrm’s goal to maximize the present value of its after-tax cash ﬂows is also affected by the magnitude of its net operating loss (NOL). The ability of transfers to explain signiﬁcant relation is reduced to the extent of a ﬁrm’s NOL. As in Klassen et al. (1993), the empirical tests do not capture the effect of this tax shelter. 12. While we ﬁnd positive relation between intracompany transfers and risks, we do not suggest this relation should encourage MNCs to decrease their volume of transfers.
Measures of Financial Reporting Uniformity Two measures were used to operationalize ﬁnancial reporting uniformity. The ﬁrst measure was a composite of the number of different alternatives used to account for a speciﬁc ﬁnancial statement element and the distribution of ﬁrms across the various alternatives used, during a given reporting period. The fewer the number of alternative methods used to account for a ﬁnancial statement element and/or the greater the number of ﬁrms using a particular method to account for a ﬁnancial statement element, the greater the degree of ﬁnancial reporting uniformity, ceteris paribus.