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 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 organizations, in addition to their impact at the schooling accountants around the globe. Advances in overseas Accounting welcomes conventional and substitute techniques, together with theoretical study, empirical examine, utilized learn, and cross-cultural reports. Advances in foreign 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
The differing results may be due to the different time periods examined. Jacob (1996) examined the periods before and after the Tax Reform Act of 1986 (TRA86), while this analysis covered a period of ﬁve years (1995–1999), post-IRS Code 482. S. ﬁrm has income in a foreign country, it has the option to permanently reinvest the income abroad or remit the income to the parent company in the United States. This decision depends on investment opportunities available to the ﬁrm at home and abroad, the tax implications or beneﬁts of repatriation, political costs, and the cash requirements of the parent company and overseas subsidiary.
The results suggest that adoption of IAS as the national standards of Trinidad and Tobago was generally (six of six ﬁnancial statement elements) associated with an increase in the degree of uniformity of ﬁnancial accounting and reporting practices for the selected ﬁnancial statement elements. Adapted Herfindahl Index For each ﬁnancial statement element examined, the computed values of the Herﬁndahl Index for 1995, 1999, 2002 and 2003 were compared with the computed value for 1987 to determine the change in the degree of ﬁnancial reporting uniformity following the adoption of the IAS.
Unsystematic risk can be thought of as ﬁrm-speciﬁc risk. With a sufﬁcient portfolio, investors can diversify away this portion of total risk. 1) ¯ jt is the return on the jth security in period t; R ¯ mt the same period where R return on a market portfolio; bj=COV(Rjt, Rmt)/VAR Á Rmt the systematic risk for security j; aj a constant; and ejt a random error with zero mean and zero covariance with the other variables. 2) In this format, b2j ðs2m Þ corresponds to systematic risk and s2 corresponds to unsystematic risk.