By J. Timothy Sale

ISBN-10: 0762313994

ISBN-13: 9780762313990

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 similar disciplines from a global point of view. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm organizations, in addition to their impact at the schooling accountants around the world. Advances in overseas Accounting welcomes conventional and substitute ways, together with theoretical learn, empirical learn, utilized learn, and cross-cultural reports. 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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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.

Standard errors are computed using White’s heteroscedasticity-consistent covariances in cases where null homoscedasticity was not rejected. N a is the number of firm-year observations in the regression model. N is not equal in each regression because of the asymmetric reductions in sample due to missing observations or outliers. 10 level. 05 level. 01 level. S. taxes via transfer price manipulation. S. S. tax rate. Alternatively, the coefficient estimate of the intrafirm transfers variable may be reflecting that firms with larger volumes of intrafirm transfers are more profitable than firms without these transfers.

Result is consistent with the political-clout hypothesis which states that larger firms are better equipped to reduce their tax burden (Gupta & Newberry, 1997, p. 21). Table 6 also reveals that global income (GLOINC) has a significant positive relationship to MNCs’ global taxes paid. Multinationality (MN) is insignificant and has a negative sign. These results suggest that capital providers and other financial statement users may not distinguish tax-planning-based interruptions in the time series process of earnings recognition from real changes underlying profitability.

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


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