Financial Reporting in the Pacific Asia Region

10.1142/3421 ◽  
1997 ◽  
Author(s):  
Ronald Ma
Keyword(s):  
Financial Reporting ◽  
The Pacific ◽  
Pacific Asia

Exploring the Asian Economic Miracle: Politics, Economics, Society, Culture, and History — A Review Article

1994 ◽  
Vol 53 (1) ◽  
pp. 124-131 ◽  
Author(s):  
Terutomo Ozawa
Keyword(s):  
Hong Kong ◽  
South Korea ◽  
The Philippines ◽  
Review Article ◽  
The Political ◽  
Political Systems ◽  
Industrial Activities ◽  
Economic Miracle ◽  
The Pacific ◽  
Pacific Asia

Structural upgrading and industrial dynamismin Pacific Asia—initially Japan, then the Asian NIEs (Newly Industrializing Economies: South Korea, Taiwan, Hong Kong, and Singapore) following closely behind, and most recently, ASEAN 4 (Thailand, Malaysia, Indonesia, and the Philippines)—have been unprecedentedly phenomenal. This regional supergrowth in industrial activities has become the center of attention, but the evolving changes in the political systems and societal structures of the Pacific Asian nations have been, no doubt, equally important, although rather subtle and not so dramatic in appearance.

Researching ethnicity in the Pacific region

2014 ◽  
Vol 26 (3) ◽  
pp. 302-323 ◽  
Author(s):  
Rachel F. Baskerville ◽  
Katharine Wynn-Williams ◽  
Elaine Evans ◽  
Shirley Gillett
Keyword(s):  
Financial Reporting ◽  
First Language ◽  
Accounting Education ◽  
Pacific Region ◽  
Content Type ◽  
Learning And Teaching ◽  
Accounting Research ◽  
The Pacific

Purpose – The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region. Design/methodology/approach – This paper reviews relevant sociological and accounting literature. In addition, it presents the results of a case study where “first language” was used as a proxy for ethnicity. Findings – The results of the literature review present six different research approaches towards determining ethnicity. Furthermore, it is found that “first language” was a justifiable determinant of ethnicity in an accounting education study. Research limitations/implications – The determination of reliable and valid proxies for ethnicity in accounting research is important for researchers, including those whose objective is to associate ethnicity with learning and teaching outcomes, accounting and financial reporting activities or behaviours. Originality/value – In the context of accounting research, the value of this study is its challenge to the notions that culture and ethnicity are not only homogenous but interchangeable and to offer a reflection on how ethnicity can be determined.

Proactive Transfer Pricing Risk Management in PATA Countries

2014 ◽  
Vol 13 (2) ◽  
pp. 25-55 ◽  
Author(s):  
Susan C. Borkowski ◽  
Mary Anne Gaffney
Keyword(s):  
Financial Reporting ◽  
Transfer Pricing ◽  
Necessary Condition ◽  
Audit Risk ◽  
The Pacific ◽  
Confidential Data ◽  
Consulting Firms ◽  
Reduction Strategies ◽  
Contradictory Evidence ◽  
Risk Reduction Strategies

ABSTRACT Transnational corporations (TNCs) have long considered transfer pricing as a key tax concern. If stability in transfer pricing is a necessary condition for dynamic cross-border trading, then recent financial reporting changes, updated transfer pricing guidelines, and new reporting requirements for uncertain tax positions are destabilizing influences that must be addressed by companies in order to mitigate their transfer pricing-related exposures and risk. This study reports the results of a survey of tax executives from the four countries comprising the Pacific Association of Tax Administrators (PATA), three of which have transfer pricing regulations based on Organisation for Economic Co-operation and Development (OECD) guidelines. The study seeks to explain how TNCs are managing their transfer pricing risks proactively in today's volatile environment, and if their actions are successful. Findings include contradictory evidence regarding audit risk reduction strategies recommended by tax authorities and the utility of those strategies in actually reducing corporate audit risk. These were surprising results, given that tax authorities and transfer pricing consulting firms tout certain transfer pricing agreements as the best way to mitigate transfer pricing audit risk. At best, are these agreements neutral relative to audit risk? At worst, are tax authorities using these agreements as a source of confidential data for possible future use in both transfer pricing and non-transfer pricing audits?

A checklist of marine crustaceans known from Easter Island

Crustaceana ◽  
2016 ◽  
Vol 89 (1) ◽  
pp. 63-84 ◽  
Author(s):  
Patricio De los Ríos Escalante ◽  
Eliana Ibáñez Arancibia
Keyword(s):  
Complex System ◽  
South America ◽  
Endemic Species ◽  
Terrestrial Ecosystem ◽  
Easter Island ◽  
Point Of View ◽  
Marine Crustaceans ◽  
The Pacific ◽  
The Pacific Ocean ◽  
Pacific Asia

Easter Island constitutes the most isolated terrestrial ecosystem in the Pacific Ocean. The fauna of that site is interesting from a biogeographical point of view because species from Pacific Asia and South America can be found there, as well as endemic species. The aim of the present study was to compile a literature review of published records of marine Crustacea from Easter Island with the emphasis on the heterogeneity in habitats reported for each species. The results confirm the presence of species otherwise known from Pacific Asia, South America, as well as the expected endemic species. In spite of the little information that is generally provided in the habitat records for most species, it may still be possible to find a marked heterogeneity of ecosystems, together generating a complex system that warrants more detailed studies.

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