Actions speak louder than words: a case study on Mexican corporate governance
Article Abstract:
TV Azteca's plans to trade on the NYSE were withdrawn just as the Sarbanes-Oxley Act of 2002 (SOX) were enacted while Cemex embraced the concepts of SOX seeing it as an important measure that allows the company continued access to international capital markets. The responses of the two companies to the SOX is compared to give students a chance to understand the link between effective governance to the firm's ability to access global investments as well as the ramifications of the SOX.
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
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Beijing biotechnology company: financial reporting issues of expansion to the west
Article Abstract:
There are now around 1500 biotechnology companies in the United States as proof of the rapid expansion of the biotechnology industry in the United States and around the world. The planned listing of the Beijing Biotechnology Company on the New York Stock Exchange gives students a chance to examine the issues facing a foreign company as it seeks a Western-based stock listing.
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
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International transfer pricing and intellectual property: the PrimeCo Case
Article Abstract:
PrimeCo's creation of a subsidiary to manufacture their products for the Asia-Pacific region provides the backdrop for examining the issues related to international transfer pricing for intellectual property. Students are required to address issues attached to modes of entry into foreign markets and tax laws underlying transfer pricing.
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
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