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This paper examines the nature of the relationship between corporate intangible assets and the multinational network structure of the firm. Specifically, the question addressed in this paper is whether the nature of corporate intangible assets determines the mode of geographic expansion of the...
Accounting for convertible debt has long been a source of controversy in the accounting profession in the U.S. Current U.S. accounting rules require classifying convertible debt at date of issuance as “entirely debt” until conversion, despite numerous studies that assert that convertible debt is...
We argue in this paper that it is the availability of alternative accounting treatments and the use by individual firms of the appropriate method that produces financial statements which are comparable. Accordingly, international harmony in accounting should be seen as a state in which firms...
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