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The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting
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The 41 checked references that resolve
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Repatriation taxes, repatriation strategies and multinational financial policy
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Taxes and Financial Assets: Valuing Permanently Reinvested Foreign Earnings
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The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data
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Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment
resolves10.2308/accr.2010.85.2.483
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
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Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data
resolves10.1111/j.1475-679x.2010.00395.x
Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions
resolves10.2307/2491504
Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers
resolves10.2307/2491168
Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes
resolves10.1111/j.1475-679x.2012.00463.x
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
resolves10.1016/s0165-4101(98)00028-7
State and provincial corporate tax planning: income shifting and sales apportionment factor management
resolves10.2308/accr.2004.79.3.745
Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management
resolves10.2139/ssrn.1905185
Multi-Jurisdictional Tax Incentives and the Location of Innovative Activities
resolves10.2139/ssrn.1764031
A Comparison of the Tax-Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries
resolves10.17310/ntj.2004.1.05
Do Foreign Multinationals' Tax Incentives Influence Their U.S. Income Reporting and Debt Policy?
resolves10.1111/1475-679x.00032
Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings
resolves10.1093/rfs/hhn053
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no DOI — not checkedGSK pays 'Biggest tax settlement in U.S. history
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no DOI — not checkedWhy reported effective corporate tax rates are falling
no DOI — not checkedThe role of taxes in location and sourcing decisions
no DOI — not checkedFirms whose five-year sum of total or foreign income was negative, or whose value of FTR, defined in equation (1), was outside the range of [-1, +1] were excluded. Industries were determined using three-digit NAICS codes. Industries with less than 1% of the observations were combined with other, similar industries (sometimes leading to aggregation to the two-digit level)
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no DOI — not checkedTo proxy for foreign reinvestment-related incentives, an indicator variable, HighRRI, equal to one if the growth in foreign sales is in the top 50% of the distribution for time t. To proxy for financial reporting incentives, an indicator variable, HighFRI , equal to one when a firm has high financial reporting aggressiveness measured as the upper 25 th percentile of the Francis
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no DOI — not checkedThe proxy for financial reporting incentives, (FRI), in columns (A) and (B) is the same as in main regressions found in Table 3. In columns (C) and (D), the proxy for high financial reporting incentives is an indicator variable, HighFRI, equal to one when a firm states in the notes to the financial statements that it has permanently reinvested earnings and either (1) gives a value for the taxes not recorded or (2) states that the amount of
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