Question

Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?

Answer 1

Answer:

Explanation:

Second, increased financial statement transparency upon IFRS adoption could limit tax-motivated income shifting. ... Thus, I can identify the effect of a common set of accounting standards on tax-motivated income shifting among affiliated firms within the same controlled group.

Answer 2

Explanation:

There are four main factors of production that can affect a construction project; they are land, labour, capital costs and an entrepreneur.

Land is defined as ‘land comprises all naturally occurring resources whose supply is inherently fixed’. [1] Land is a fixed resource as there is a limited amount, and price can vary depending on location. There are four main types of land:

Agricultural land denotes the land suitable for agricultural production, both crops and livestock. [2] 

Brownfield Site/Land are abandoned or underused industrial and commercial facilities available for re-use. Expansion or redevelopment of such a facility may be complicated by real or perceived environmental contaminations. [3] 

A green belt or greenbelt is a policy and land use designation used in land use planning to retain areas of largely undeveloped, wild, or agricultural land surrounding or neighbouring urban areas. [4]