... growth. For a long time, the literature on the use of transfer pricing of tangible assets and e‐commerce as a tool for managerial decisions of MNCs had not been discussed to the same extent as other managerial tools; international accounting, and tax issues. The huge and growing volume...

... between January 1, 1997 and June 30, 2002 is presented and relevant literature is cited to discus the players involved in restatements, the causes of restatements and their impacts. Design/methodology/approach A sample of 919 restatement announcements compiled by the General Accounting Office (GAO...