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The arguments for and against transfer pricing schemes so far have focused on profit‐seeking approaches based on tax differentials, or on evasion of government enforced goods and fund flow restrictions. This article shifts to a value‐seeking framework where transfer prices act as strategic tools...
Using cross‐country data, we evaluate the impact of investor protection on the association between earnings quality and audits by industry specialists. Our findings show that the positive association between industry specialist auditors and earnings quality as documented in the literature is...
On December 18, 2003 the Accounting Standards Board of Canada announced that all firms registered in Canada would be required to expense stock options‐based compensation effective January 1, 2004. While a few firms had voluntarily opted to expense stock options prior to this date, the vast...
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