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The Effect of Non-U.S. Tax Authority Monitoring on U.S. Multinationals’ Affiliates Income Shifting: Evidence from EDGAR Search Activity

https://doi.org/10.2139/ssrn.4739378
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-014-9291-xopenalex-extracted
The association between book-tax conformity and earnings management
inferredcites →https://doi.org/10.1007/s11142-014-9310-yopenalex-extracted
Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals
inferredcites →https://doi.org/10.1007/s11142-022-09680-6openalex-extracted
Double trouble? IRS’s attention to financial accounting restatements
inferredcites →https://doi.org/10.1016/0047-2727(72)90010-2openalex-extracted
Income tax evasion: a theoretical analysis
inferredcites →https://doi.org/10.1016/j.jacceco.2009.11.001openalex-extracted
Book-tax conformity, earnings persistence and the association between earnings and future cash flows
inferredcites →https://doi.org/10.1016/j.jacceco.2013.06.001openalex-extracted
Tax avoidance and geographic earnings disclosure
inferredcites →https://doi.org/10.1016/j.jacceco.2015.06.002openalex-extracted
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?
inferredcites →https://doi.org/10.1016/j.jacceco.2019.03.004openalex-extracted
Macroeconomic effects of corporate tax policy
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101301openalex-extracted
Cross-border cooperation between securities regulators
inferredcites →https://doi.org/10.1016/j.jacceco.2023.101610openalex-extracted
When are firms on the hot seat? An analysis of SEC investigation preferences
inferredcites →https://doi.org/10.1016/j.jpubeco.2007.11.002openalex-extracted
International profit shifting within multinationals: A multi-country perspective
inferredcites →https://doi.org/10.1016/s0047-2727(02)00015-4openalex-extracted
Tax-motivated transfer pricing and US intrafirm trade prices
inferredcites →https://doi.org/10.1016/s0047-2727(99)00107-3openalex-extracted
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota
inferredcites →https://doi.org/10.1057/s41267-017-0084-xopenalex-extracted
Tax havens and disclosure aggregation
inferredcites →https://doi.org/10.1111/1475-679x.12154openalex-extracted
IRS Attention
inferredcites →https://doi.org/10.1111/1475-679x.12308openalex-extracted
Strategic Subsidiary Disclosure
inferredcites →https://doi.org/10.1111/1475-679x.12332openalex-extracted
The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad
inferredcites →https://doi.org/10.1111/1911-3846.12119openalex-extracted
The Determinants and Consequences of Information Acquisition via EDGAR
inferredcites →https://doi.org/10.1111/1911-3846.12397openalex-extracted
How Does Transfer Pricing Risk Affect Premiums in Cross‐Border Mergers and Acquisitions?
inferredcites →https://doi.org/10.1111/1911-3846.12439openalex-extracted
Tax Reporting Behavior Under Audit Certainty
inferredcites →https://doi.org/10.1111/1911-3846.12601openalex-extracted
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*
inferredcites →https://doi.org/10.1111/1911-3846.12900openalex-extracted
Does tax enforcement disparately affect domestic versus multinational corporations around the world?
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00463.xopenalex-extracted
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
inferredcites →https://doi.org/10.1111/j.1540-6261.1977.tb03324.xopenalex-extracted
INPUTS, OUTPUTS, AND A THEORY OF PRODUCTION AND COST AT DEPOSITORY FINANCIAL INSTITUTIONS
inferredcites →https://doi.org/10.1111/joar.12003openalex-extracted
Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
inferredcites →https://doi.org/10.1257/pol.20200200openalex-extracted
Externalities in International Tax Enforcement: Theory and Evidence
inferredcites →https://doi.org/10.1787/c7bdaa03-enopenalex-extracted
Coverage and representativeness of Orbis data
inferredcites →https://doi.org/10.2139/ssrn.1594936openalex-extracted
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
inferredcites →https://doi.org/10.2139/ssrn.1764031openalex-extracted
A Comparison of the Tax-Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries
inferredcites →https://doi.org/10.2307/2118431openalex-extracted
Fiscal Paradise: Foreign Tax Havens and American Business
inferredcites →https://doi.org/10.2308/accr-50187openalex-extracted
Do IRS Audits Deter Corporate Tax Avoidance?
inferredcites →https://doi.org/10.2308/accr-51282openalex-extracted
Financial Constraints and Cash Tax Savings
inferredcites →https://doi.org/10.2308/accr-51420openalex-extracted
The Effect of Financial Constraints on Income Shifting by U.S. Multinationals
inferredcites →https://doi.org/10.2308/accr-51555openalex-extracted
Unprofitable Affiliates and Income Shifting Behavior
inferredcites →https://doi.org/10.2308/accr-52520openalex-extracted
How do IRS Resources Affect the Corporate Audit Process?
inferredcites →https://doi.org/10.2308/accr.2008.83.1.61openalex-extracted
Long-Run Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/tar-2019-0553openalex-extracted
Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request
inferredcites →https://doi.org/10.2308/tar-2021-0050openalex-extracted
Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment
inferredcites →https://doi.org/10.32721/ctj.2021.69.2.mescallopenalex-extracted
Corporate Income Shifting in an Era of Tax Multilateralism: The Impact of Exchange-of-Information Agreements
inferredcites →https://doi.org/10.3386/w26899openalex-extracted
Externalities in International Tax Enforcement: Theory and Evidence
inferredcites →https://doi.org/10.3386/w3477openalex-extracted
Fiscal Paradise: Foreign Tax Havens and American Business
inferredcites →https://doi.org/10.2308/accr-50222openalex-snapshot
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
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