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Global Corporate Tax Competition for Export Oriented Foreign Direct Investment

Rendon-Garza, Jose Rene - 2006

Economic integration and mobility of capital have set the ground for a significant competition over resources. Tax competition for internationally mobile tax bases such as foreign direct investments has become an important matter of study. Nevertheless, literature has focused on a regional or...

Persistent link: https://www.econbiz.de/10009463392

Productivity Growth and Convergence in Crop, Ruminant and Non-Ruminant Production: Measurement and Forecasts

Ludena, Carlos E.; Hertel, Thomas W.; Preckel, Paul V.; … - 2006

tests for convergence amongst regions, providing forecasts for farm productivity growth to the year 2040. The results …

Persistent link: https://www.econbiz.de/10009442528

Market Value vs Historical Cost Valuations of Fixed Assets in the Context of International Convergence

Varga, Alexander Y - 2011

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP. Primarily the discussion will be driven by the question: which standard should the FASB lobby for in its joint effort with the IASB to converge U.S. GAAP with IFRS? The paper...

Persistent link: https://www.econbiz.de/10009468753

U.S. GAAP Convergence to IFRS and the Risk Implications Involved in Convergence

Salzman, Benjamin J. - 2011

The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … convergence or endorsement of IFRS. The conclusion includes interviews of three Deloitte professionals on their opinions of …

Persistent link: https://www.econbiz.de/10009468755

Foreign Investment, Corporate Ownership, and Development:Are Firms in Emerging Markets Catching Up to the World Standard?

Sabirianova, Klara Z.; Svejnar, Jan; Terrell, Katherine - 2005

advanced economies. We examine the extent of this convergence in the Czech Republic and Russia, economies that represent …

Persistent link: https://www.econbiz.de/10009476852

Distance to the Efficiency Frontier and FDI Spillovers

Peter, Klara Sabirianova; Svejnar, Jan; Terrell, Katherine - 2004

We establish that domestically owned firms in two alternative models of emerging market economies, the Czech Republic and Russia, have not been converging to the technological frontier set by foreign owned firms. In both countries, the distance of domestic firms to the frontier grew (in all...

Persistent link: https://www.econbiz.de/10009476861

Foreign Investment, Corporate Ownership, and Development: Are Firms in Emerging Markets Catching Up to the World Standard?

Peter, Klara Sabirianova; Svejnar, Jan; Terrell, Katherine - 2005

advanced economies. We examine the extent of this convergence in the Czech Republic andRussia, economies that represent …

Persistent link: https://www.econbiz.de/10009476944

Productivity Growth and Convergence in Crop, Ruminant and Non-Ruminant Production: Measurement and Forecasts

Ludena, Carlos; Hertel, Thomas; Preckel, Paul; Foster, … - 2006

tests for convergence amongst regions, providing forecasts for farm productivity growth to the year 2040. The results …

Persistent link: https://www.econbiz.de/10009430328