Title:

The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions

Authors:

Kenneth J. Klassen (U of Waterloo)
Cinthia Valle Ruiz (ISEG, UTL)

Journal:

Contemporary Accounting Research/Recherche Comptable Contemporaine

Year:

2023

Volume:

40

Number:

1

Pages:

120-165

JEL codes:

F23 - Multinational Firms; International Business
G32 - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure
H25 - Business Taxes and Subsidies