Shifting the process of tax preparation overseas to India and other countries has become more popular in recent years for many reasons including cheaper labour, reduction of seasonal labour needs, and the ability to have services performed around the clock due to time zone differences....

The purpose of this paper is to investigate the implications of an adoption of IFRS in the USA on companies' earnings and on stock prices. This paper reviews literature on previous accounting changes in the USA and their impacts on stock price, 20-F reconciliations that show higher income under...