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The Impact of U.S. Tax Reform on U.S. Firm Acquisitions of Domestic and Foreign Targets 美国税制改革对美国企业并购国内外目标的影响
Other Accounting Research eJournal Pub Date : 2020-05-14 DOI: 10.2139/ssrn.3600978
T. Atwood, Jimmy F. Downes, Jodi M Henley, Mollie E. Mathis
{"title":"The Impact of U.S. Tax Reform on U.S. Firm Acquisitions of Domestic and Foreign Targets","authors":"T. Atwood, Jimmy F. Downes, Jodi M Henley, Mollie E. Mathis","doi":"10.2139/ssrn.3600978","DOIUrl":"https://doi.org/10.2139/ssrn.3600978","url":null,"abstract":"The Tax Cuts and Jobs Act of 2017 (TCJA) eliminated disincentives for U.S. multinational corporations (MNCs) to repatriate foreign subsidiaries’ earnings, but the TCJA included additional provisions that will impact U.S. firms’ acquisition decisions. We find that both the likelihood and number of domestic and foreign acquisition announcements made by U.S. firms decreased on average after the TCJA but increased with repatriation taxes that U.S. MNCs faced prior to the TCJA. This effect is stronger for those MNCs that held larger amounts of foreign cash prior to the TCJA. The post-TCJA increase in foreign target acquisitions is driven by MNCs that are more likely to be subject to the global intangible low-tax income (GILTI) provisions after the TCJA. Our results suggest that the GILTI provisions introduced a contradictory incentive for U.S. MNCs with higher returns from intangible assets to investment in foreign target firms with lower returns on tangible property.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130478801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
In Search of a Wider Accounting Research Agenda in Light of the GFC, Failures and Other Business Disasters 在全球金融危机、破产和其他商业灾难的背景下，寻找更广泛的会计研究议程
Other Accounting Research eJournal Pub Date : 2020-05-11 DOI: 10.2139/ssrn.3597901
G. Tibbits
{"title":"In Search of a Wider Accounting Research Agenda in Light of the GFC, Failures and Other Business Disasters","authors":"G. Tibbits","doi":"10.2139/ssrn.3597901","DOIUrl":"https://doi.org/10.2139/ssrn.3597901","url":null,"abstract":"The GFC experiences as they relate to accounting and business objectives lead to recommendations for future research in accounting. In particular the relationship to corporate strategy, risk assumption and sharing of rewards and impacts on society's resource allocation need to be reflected in accounting and timing of profit recognition. Also accountants need to reflect greater levels of critical analysis as preparers and auditors. Consideration needs to be given to the environment in which accountants make decisions based on sociological research.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"308 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121293674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Accounting Colonization, Emancipation and Instrumental Compliance in Nigeria 尼日利亚的会计殖民化、解放和工具合规
Other Accounting Research eJournal Pub Date : 2020-04-22 DOI: 10.2139/ssrn.3582619
Laurence Ferry, Jim Haslam, Stuart Green, Emmanuel Adegbite, Florian Gebreiter
{"title":"Accounting Colonization, Emancipation and Instrumental Compliance in Nigeria","authors":"Laurence Ferry, Jim Haslam, Stuart Green, Emmanuel Adegbite, Florian Gebreiter","doi":"10.2139/ssrn.3582619","DOIUrl":"https://doi.org/10.2139/ssrn.3582619","url":null,"abstract":"This study explores the extent to which designs for accounting change and accounting colonization can be absorbed through a devious compliance/implementation that deflects new interpretive schemes. To do so, it conducts an in-depth analysis of two contrasting Nigerian public service organizational cases, in which there was an ostensible search for improvements in financial governance. While one of the cases indicates how accounting colonization involved change through an ostensibly coercive accounting design, the other case organization employed budget assurances to deliver public service consistent with an ostensibly more emancipatory design. In both cases, instrumental compliance with the accounting design did not occur during implementation as a devious compliance took hold. Consequently, the delivery of priorities was not exactly as intended. This study contributes to the theorising of emancipatory/oppressive accounting, including vis-a-vis accounting colonization, by providing evidence of both the coercive and emancipatory dimensions of accounting design in this context. In addition, it highlights the relevance of a closely observed and nuanced approach to analysing accounting in action, which is of significant importance to policy-makers and other social actors.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121990608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Conceptual Framework for Financial Reporting: 1989, 2010, 2018 财务报告概念框架:1989,2010,2018
Other Accounting Research eJournal Pub Date : 2020-04-04 DOI: 10.2139/SSRN.3797624
L. Shkulipa
{"title":"Conceptual Framework for Financial Reporting: 1989, 2010, 2018","authors":"L. Shkulipa","doi":"10.2139/SSRN.3797624","DOIUrl":"https://doi.org/10.2139/SSRN.3797624","url":null,"abstract":"This book focuses on the theoretical comparison of the new Conceptual Framework (2018) and the preceding Frameworks (1989, 2010) of the IASB to grasp the extent of revisions and the effects of the major changes to some implications towards the future direction of financial reporting. It was found that this document is of high importance for all the stakeholders of accounting and financial reporting, and this is to be used as the main guide for developing future standards or reviewing existing standards and reporting financial statements. The main purpose of financial statements is not only to provide reliable information about the financial position, results of operations and changes in the financial position of the company but also to show the results of the activities of the company’s management in operating business. This is one of the major changes in accounting issues because users of financial reports currently need the information to help them assess management’s stewardship.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124799748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Customer’s Reported Cybersecurity Breaches on Key Supplier’s Relationship-Specific Investments and Relationship Duration 客户报告的网络安全漏洞对关键供应商特定关系投资和关系持续时间的影响
Other Accounting Research eJournal Pub Date : 2020-02-25 DOI: 10.2139/ssrn.3544245
C. He, Jiangbo Huangfu, M. Kohlbeck, Lin Wang
{"title":"The Impact of Customer’s Reported Cybersecurity Breaches on Key Supplier’s Relationship-Specific Investments and Relationship Duration","authors":"C. He, Jiangbo Huangfu, M. Kohlbeck, Lin Wang","doi":"10.2139/ssrn.3544245","DOIUrl":"https://doi.org/10.2139/ssrn.3544245","url":null,"abstract":"We investigate the impact of customers’ cybersecurity breaches (CSBs) on its supplier’s relationship-specific investment decisions and the duration of supplier-customer relationship. We document a significant negative association between customer reported CSBs and suppliers’ relationship-specific investments in the subsequent year. In addition, we find customers’ reported CSBs increase the likelihood of supplier-customer relationship termination in the subsequent year. Suppliers reduce their relationship-specific investment by 6% of total sales in the subsequent year following customers’ reported CSBs. More importantly, supplier-customer relationships are two times more likely to be terminated the year after a customer reports a CSB incident. Our findings demonstrate that CSBs are an economically significant event to the breached firm in terms of indirect costs and provide further insight into how a CSB can influence the perception of the firm’s influential stakeholders, especially its key suppliers.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129977334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Are Third-Party Fundamental Valuations Relevant in Public-Company Takeovers? 第三方基本估值与上市公司收购有关吗?
Other Accounting Research eJournal Pub Date : 2020-02-21 DOI: 10.2139/ssrn.3663518
Matthew Shaffer
{"title":"Are Third-Party Fundamental Valuations Relevant in Public-Company Takeovers?","authors":"Matthew Shaffer","doi":"10.2139/ssrn.3663518","DOIUrl":"https://doi.org/10.2139/ssrn.3663518","url":null,"abstract":"In U.S. M&A, target directors are effectively required to consider third-party financial analyses and valuations, summarized in a “fairness opinion,” before accepting a takeover offer. Critics argue that these valuations are not relevant for public companies, which can assess the desirability of the deal in terms of the market premium. I identify conditions under which a target’s pre-deal market price will not provide directors with the information required to assess a takeover offer, and test for whether fairness valuations provide incrementally relevant information. I find that they can impound expected transaction synergies and unravel abnormal runups in the target’s stock price prior to the public announcement date, and they may signal ex ante fundamental mispricing. I also find that the providers bias their valuations to cater to their clients. This suggests that third-party fundamental valuation has a plausible role as a supplement to market signals in public-company M&A, though the current process has flaws in its design.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123706303","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Internal Auditing & Risk Management, No. 4 (56) 内部审计与风险管理，第4期(56)
Other Accounting Research eJournal Pub Date : 2019-12-26 DOI: 10.2139/ssrn.3433245
E. Vasile, Dănuţ-Octavian Simion, Brînduşa-Mihaela Radu, M. Bălan, D. Beerbaum, Maciej Piechocki, Julia M. Puaschunder, Gabriela Bilevsky, D. Benabou, R. Gheorghe, V. Burcea, Geo-Alexandru Spânulescu, C. Dumitrescu, Ion Croitoru, Otilia Manta
{"title":"Internal Auditing & Risk Management, No. 4 (56)","authors":"E. Vasile, Dănuţ-Octavian Simion, Brînduşa-Mihaela Radu, M. Bălan, D. Beerbaum, Maciej Piechocki, Julia M. Puaschunder, Gabriela Bilevsky, D. Benabou, R. Gheorghe, V. Burcea, Geo-Alexandru Spânulescu, C. Dumitrescu, Ion Croitoru, Otilia Manta","doi":"10.2139/ssrn.3433245","DOIUrl":"https://doi.org/10.2139/ssrn.3433245","url":null,"abstract":"Based on the existing information, managers and financial advisers can study the economies of different countries and regions. The competitiveness of a nation depends directly on the quality of life of its citizens, and on the competitiveness of the company depends the level of performance of the economic-financial indicators and implicitly the welfare of the employees.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116868251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Monetary Circuit, Capitalist Reproduction and Financial Accounting 货币循环、资本主义再生产与财务会计
Other Accounting Research eJournal Pub Date : 2019-11-22 DOI: 10.2139/ssrn.3492048
Hernando Matallana
{"title":"Monetary Circuit, Capitalist Reproduction and Financial Accounting","authors":"Hernando Matallana","doi":"10.2139/ssrn.3492048","DOIUrl":"https://doi.org/10.2139/ssrn.3492048","url":null,"abstract":"A key issue in heterodox economics is the theoretical determination of the inner logic of the economic process through which the functional conditions of social reproduction are systematically recreated in capitalism. The monetary circuit is a particular moment of the economic process through which the recreation of private property as the capitalist social relation takes place. The understanding of the monetary logic of what Marx called the “process of circulation of capital” is thus a central element of a monetary heterodox theory of capitalism. Financial accounting methods currently applied as a powerful tool of control of society can be used critically to illuminate the capitalist circulation process. *** Una cuestion clave en la economia heterodoxa es la determinacion teorica de la logica interna del proceso economico a traves del cual son recreadas sistematicamente las condiciones funcionales de la reproduccion social en el capitalismo. El circuito monetario es un momento particular del proceso economico a traves del cual tiene lugar la recreacion de la propiedad privada como la relacion social capitalista. La comprension de la logica monetaria de lo que Marx llamo el “proceso de circulacion del capital” es por tanto un elemento central de la teoria heterodoxa monetaria del capitalismo. Los metodos de la contabilidad financiera utilizados comunmente como una herramienta poderosa de control social son utilizados aqui para iluminar el proceso de circulacion capitalista.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131105899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Costos Basados en las Actividades (ABC) aplicado al servicio de diagnóstico de tomografía (Activity Based Costing (ABC) Applied to the Diagnosis Service of Tomography) 应用于断层扫描诊断服务的基于活动的成本(ABC)
Other Accounting Research eJournal Pub Date : 2019-11-19 DOI: 10.18601/16577175.n25.04
Sergio Luis Cherres Juárez
{"title":"Costos Basados en las Actividades (ABC) aplicado al servicio de diagnóstico de tomografía (Activity Based Costing (ABC) Applied to the Diagnosis Service of Tomography)","authors":"Sergio Luis Cherres Juárez","doi":"10.18601/16577175.n25.04","DOIUrl":"https://doi.org/10.18601/16577175.n25.04","url":null,"abstract":"This article presents a case study of a fictitious company belonging to the health sector. This company specializes in the diagnostic imaging service, which will allow to illustrate the application of the ABC system from the cost of three high demand service exams. The objective is to propose a methodology that explains how to apply the ABC cost system in these companies. Likewise, it is intended to contribute to the training of health professionals in managerial capacities to analyze cost information and prepare cost reports that help improve the allocation of resources and decision-making.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"233 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116293957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Avoiding Taxes to Fix the Tax Code 避税以修正税法
Other Accounting Research eJournal Pub Date : 2019-11-10 DOI: 10.2139/ssrn.3364387
Antonio De Vito, M. Jacob, Maximilian A. Müller
{"title":"Avoiding Taxes to Fix the Tax Code","authors":"Antonio De Vito, M. Jacob, Maximilian A. Müller","doi":"10.2139/ssrn.3364387","DOIUrl":"https://doi.org/10.2139/ssrn.3364387","url":null,"abstract":"Most corporate tax codes constrain capital investment because the cost of capital investment is usually not fully deductible from taxable income. We examine whether firms avoid taxes to loosen such tax code constraints on their investment. Exploiting increases in capital investment incentives from stricter employment protection, we find that firms avoid more taxes and their capital investment response increases with tax avoidance opportunities, both especially when the deductibility of capital investment costs is limited. These findings suggest that tax avoidance mitigates the distortions from tax code constraints on investment.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127244521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
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