Financial reporting tax costs, and book-tax conformity

Article Abstract:

The Tax Reform Act of 1986 (TRA 86) reinforced book-tax conformity by compelling large companies (with sales of more than $5 million) to employ the accrual method of accounting for tax purposes. Raising the extent of book-tax conformity causes companies to defer financial statement income. The relationship between financial statement earnings and taxable income under the accrual method influence the willingness to obtain cash receipts and pay cash disbursements.

Reporting & Disclosure, Financial Management, Management, Economic aspects, Tax planning, Income

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The association between financial accounting measures and real economic activity: a multinational study

Article Abstract:

Research is presented concerning the international variation in financial accounting standards which make it difficult to compare the accounting earnings of different countries. Differences in legal systems are discussed.

Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Accounting Services Regulation, Standards, Laws, regulations and rules, Accounting, Economic research, Accounting services, Financial analysis, Accounting law

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Financial reporting environments and international capital mobility

Article Abstract:

The authors conclude that increased disclosure in corporations relates to higher international capital mobility.

Science & research, World, Research, International aspects, Disclosure (Securities law), Capital

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