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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 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 all over the world. Advances in overseas Accounting welcomes conventional and replacement techniques, together with theoretical learn, empirical learn, utilized learn, and cross-cultural reports. Advances in foreign Accounting is now on hand on-line at ScienceDirect - full-text on-line of volumes 14 onwards.

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Sharpe, W. F. (1963). A simplified model for portfolio management. Management Science, IX, 277–296. Swenson, D. L. (2001). Tax reforms and evidence of transfer pricing. National Tax Journal, 54 (March), 7–27. Thompson, R. S. (1985). K. multinational companies. Applied Economics, 17, 529–541. S. Department of the Treasury. (1994). Intercompany transfer pricing regulations under Section 482: Final regulations. Federal Register, 59(130), 34971–35033. S. General Accounting Office (GAO). (1995). International taxation: Transfer pricing and information on nonpayment of taxes.

The first measure comprised two components. The first component focused on the range of alternative methods/bases used by firms to account for a given financial statement element in a reporting period (Tay & Parker, 1990). The second component captured the distribution of firms across the alternative methods/bases used to account for a particular financial statement element. The second measure was an adaptation of the Herfindahl Index (H ) that is frequently used to operationalize industry concentration (Stigler, 1968).

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. This information is summarized in Table 13. All six selected financial statement elements exhibited increasing uniformity of financial reporting following the adoption of the IAS. 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.

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