Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 10 of 10 for “"foreign operations"”.
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Some aspects of the foreign operations of American construction companies
Thesis: M.S., Massachusetts Institute of Technology, Department of Building Engineering and Construction, 1960
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An Investigation Into the Usefulness of Publicly Disclosed Accounting Earnings Data in Valuing the Foreign Operations of U.S.-based Multinational Enterprises
… the usefulness of accounting data in valuing the foreign operations of U.S.-based MNEs. This task is carried out by examining the relationship between three sets of variables. The three sets are: (1) conditions in the economic environment, (2) accounting data, and (3) economic constructs. The …
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Tax Incentives and Fair Value Accounting for Intangible Assets
… to defend a tax position. I find that firms with foreign operations or higher average foreign tax rates allocate less of the purchase price to goodwill, consistent with allocating more to intangible assets. This result suggests that tax incentives may mitigate the financial reporting incentives to …
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Exposing the seams : the impetus for reforming U.S. counterintelligence
… reform: (1) Centralize U.S. counterintelligence operations under a single agency that will have the authority to conduct both domestic and foreign operations, (2) leave the remaining offices of counterintelligence located throughout the federal government in place to provide investigative and …
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Market valuation of the translation process under SFAS No. 52: Further evidence
… impact of the geographic concentration of MNEs' foreign operations provides limited evidence to support the geographic concentration hypothesis. One possible explanation for the weak findings is that the larger degree of the aggregation of some of the geographic disclosures prevents the market …
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The effect of reporting incentives on International Financial Reporting Standards compliance by unlisted companies in South Africa: using qualitative and quantitative methods
… transparency, comparability, understandability, foreign operations, and importing and exporting are the factors which influence these companies’ IFRS compliance. There are several contributions that can be attributed to this dissertation. First, this dissertation contributes to the literature by …
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The Foreign Exchange Rates and the Multi-National Corporation
… paper is to show the major role which the foreign exchange rates play in international business, and the impact they have on the international operations of the multinational corporation. | With this objective in mind, the topic outline of the present research paper was developed. The …
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The Influence of In-House Tax Expertise on Corporate Tax Avoidance
… in firms that are smaller, less profitable, have foreign operations, or do not use their auditor for tax services. Additionally, I find that AC legal expertise is associated with higher BOOK_ ETR.</p> <p>In an analysis of IHTE characteristics, I find that an IHTE who is a certified attorney is …
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Three essays in financial economics
… asks the question: Do investors pay attention to foreign market conditions when they evaluate multinational corporations? Using geographic segment disclosures by U.S. multinational companies, I find that stock prices do not promptly incorporate information regarding changes in foreign market …
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The Future Role of the People's Liberation Army in Promoting Chinese Interests Abroad
… role of the PLA in support of China's expanding foreign policy and national security interests outside of East Asia. These policies represent both costs and benefits to the People's Republic of China. They increase tensions between China and its neighboring states and assure the steady supply of …