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on Accounting and Auditing |
| By: | Jung, Hoon; Kim, Bumjoon; Kang, Sun A. |
| Abstract: | This research empirically investigates the effect of the administrative fine regulation on annual operating report within the Korean telecommunications regulatory accounting system. |
| Keywords: | Administrative Penalty, Administrative Fine, Telecommunications Regulatory Accounting, Accounting Separation |
| Date: | 2024 |
| URL: | https://d.repec.org/n?u=RePEc:zbw:itsb24:302498 |
| By: | Mounir Bellari (EMSI - Ecole Marocaine des Sciences de l'Ingénieur) |
| Abstract: | The aim of this article is to identify the various ingredients of accounting information quality, drawing on both conceptual and empirical literature, by bringing together the qualitative approach supported by standard-setters (international and national frameworks) and the quantitative approach followed by researchers. The latter have proposed indicators to assess such quality, while taking into account the concerns of users of accounting information in their decision-making, particularly investors. Thus, between the truthful quality of accounting information (upstream quality) and the subjective quality of this information (downstream quality), standard-setters and researchers need to be united around a common vision as common ground. |
| Abstract: | L'objectif de cet article est d'identifier les différents ingrédients de la qualité de l'information comptable en mobilisant à la fois une littérature conceptuelle et une littérature empirique à travers un rapprochement entre l'optique qualitative soutenue par les normalisateurs (cadre international et cadre national) et l'optique quantitative suivie par les chercheurs. Ces derniers ont proposé des indicateurs évaluant une telle qualité tout en tenant compte des préoccupations des utilisateurs de l'information comptable dans leur prise de décision, notamment l'investisseur. Ainsi, entre la qualité véridique de l'information comptable (qualité en amont) et la qualité subjective de cette information (qualité en aval), les normalisateurs et les chercheurs doivent s'unir autour d'une vision commune en tant que terrain d'entente. |
| Keywords: | Accounting information quality, qualitative optics, quantitative optics, standard-setters, researchers., a qualité de l’information comptable, optique qualitative, optique quantitative, normalisateurs, chercheurs. |
| Date: | 2024–08–27 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-04687328 |
| By: | Song, Seungah; Jung, Hoon; Kim, Bumjoon |
| Keywords: | Accounting Regulation, Telecom Industry, Comparative study, Global Policies |
| Date: | 2024 |
| URL: | https://d.repec.org/n?u=RePEc:zbw:itsb24:302522 |
| By: | Tom Zawisza; Sarah Perret; Pierce O’Reilly; Antonia Ramm |
| Abstract: | This paper explores tax arbitrage incentives and behaviours in OECD countries, and their implications for tax systems more broadly. It focuses on how OECD tax systems might encourage business owners, in particular owners of unincorporated businesses and owner-managers of closely held incorporated businesses, to minimise their tax burdens through tax arbitrage. The paper finds that tax incentives to incorporate and earn capital income through corporations have increased in the last two decades. It shows that there has been an increase in incorporated businesses in many OECD countries, which has been partly driven by tax factors. The paper also finds that, in many countries, a combination of tax system features – related to corporate, dividend, capital gains, gift and inheritance taxation – provide particularly strong incentives to retain earnings inside corporations. |
| Date: | 2024–10–07 |
| URL: | https://d.repec.org/n?u=RePEc:oec:ctpaaa:70-en |
| By: | Sophie Giordano-Spring (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School); Carlos Larrinaga (Universidad de Burgos); Géraldine Rivière-Giordano (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School) |
| Abstract: | Purpose Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights. Design/methodology/approach This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems. Findings Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed. Originality/value The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights. |
| Keywords: | Emission rights Accounting regulation IASB Field-configuring events Carbon Paper type Research, Emission rights, Accounting regulation, IASB, Field-configuring events, Carbon Paper type Research |
| Date: | 2024–07–17 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-04686904 |
| By: | Congressional Budget Office |
| Abstract: | CBO and the staff of the Joint Committee on Taxation (JCT) have estimated the effects on revenues and spending of many of the President’s budgetary proposals. The proposals that the agencies were able to analyze would increase revenues by $2.8 trillion over the 2025–2034 period (in relation to the amounts projected in CBO’s baseline). About a third of that estimated increase would stem from raising the corporate income tax rate from 21 percent to 28 percent. |
| JEL: | H30 H50 H51 H60 H61 H68 |
| Date: | 2024–10–04 |
| URL: | https://d.repec.org/n?u=RePEc:cbo:report:60438 |