IFRS in the U.S., it may come sooner than you think: a commentary

Article Abstract:

The Securities and Exchange Commission is seeking comments on its intent to allow foreign private issuers to choose between following the International Financial Reporting Standing or the Generally Accepted Accounting Principles. In line with this, the issue of whether convergence of both will improve problem areas for financial reporting is discussed.

European Union, International Accounting Standards Board, Powers and duties, United States. Securities and Exchange Commission, Financial Accounting Standards Board

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Empirical evidence on jurisdictions that adopt IFRS

Article Abstract:

Certain institutional factors are examined to determine how they affect countries' decisions to adopt the International Financial Reporting Standards (IFRS). The IFRS is seen as a means to reinforce investor protection and open up a country's capital market to foreign investments.

Europe, Capital funds & cash flow, Foreign investments, Accounting and auditing, Growth, Company growth, Publicly held corporations

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The influence of culture on tax systems internationally: a theoretical and empirical analysis

Article Abstract:

The works of Hofstede and Gray on cultural systems are considered in studying the influence of cultural dimensions in tax systems. Hofstede's cultural dimensions such as Individualism, power distance, uncertainty avoidance and masculinity are tested on key values of tax systems.

Analysis, Influence, Tax policy, Culture, Regression analysis, Civilization

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