The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions*†
Author:
Affiliation:
1. School of Accounting & Finance, University of Waterloo
2. IESEG School of Management
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12783
Reference146 articles.
1. The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers
2. Intra-Industry Foreign Direct Investment
3. Amberger H. J. andB.Osswald.2021.Patent concentration limited comparable information and tax‐motivated income shifting. Working paper https://ssrn.com/abstract=3600839
4. Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
5. Atwood T. J. andT. P.Johnson.2021.U.S. multinational corporations' initial income‐shifting response to the TCJA. Working paper https://ssrn.com/abstract=3929698
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