The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of...

We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it can simultaneously increase the financial complexity of the organization. And, to the extent that this greater financial complexity cannot...

In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the following four income tax notes and survey the area of research literature dealing with the information content provided by U.S. GAAP: (1) unrecognized tax benefits, (2) valuation...

We extend internalization theory by examining the contingencies associated with market internalization and its impact on foreign subsidiary survival. Based on a sample of 6170 subsidiary-year observations in 63 countries belonging to 292 MNCs from Korea during 1995 to 2013, we find that greater...