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JOURNAL OF APPLIED BUSINESS AND ECONOMICS
“Trapped Cash” in the Technology Sector: Accounting Disclosures of Permanently Reinvested Foreign Earnings & Foreign Cash Levels
Author(s): Russell Engel, Bridget Lyons
Citation: Russell Engel, Bridget Lyons, (2014) "“Trapped Cash” in the Technology Sector: Accounting Disclosures of Permanently Reinvested Foreign Earnings & Foreign Cash Levels," Journal of Applied Business and Economics, Vol. 16, Iss. 6, pp. 101-108
Article Type: Research paper
Publisher: North American Business Press
Abstract:
Permanently reinvested earnings in foreign subsidiaries and cash balances held outside the United States
have increased dramatically in the technology sector over the past five years. These values, as well as
related unrecognized deferred tax liabilities, are significant to investors, regulators and others. We
examine disclosures of the largest technology firms over the 2007 to 2013 period and find that, as a
group, the firms have increased the information provided but by fiscal 2013 only four of the ten firms
disclosed both foreign held cash and an estimate of the unrecognized deferred tax liability related to
permanently reinvested earnings.
