Financial Derivatives in Corporate Tax Avoidance: A Conceptual Perspective

Author:

Donohoe Michael P.

Publisher

American Accounting Association

Subject

Finance,Accounting

Reference83 articles.

1. Abdel-khalik, A. R. and P. Chen. 2015. Growth in financial derivatives: The public policy and accounting incentives.Journal of Accounting and Public Policy(forthcoming).

2. CORPORATE HEDGING AND SHAREHOLDER VALUE

3. Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence

4. Bank for International Settlements. 2013.OTC Derivatives Statistics at End-June 2013. Monetary and Economic Department. Available at:http://www.bis.org/publ/otc_hy1311.pdf

5. Bankman, J. 1999. The new market in corporate tax shelters.Tax Notes83: 1775–1794.

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