Zobrazeno 1 - 10
of 67
pro vyhledávání: '"Kenneth J. Klassen"'
Publikováno v:
Management Science. 68:1404-1425
This study examines the effects of jurisdictions’ corporate taxes and other policies on firms’ headquarters (HQ) location decisions. Using changes in state corporate income tax rates across time and states as the setting, we find that a one-perce
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::34e50f5b34560a3631034552914e16f1
https://doi.org/10.1287/mnsc.2020.3906
https://doi.org/10.1287/mnsc.2020.3906
We examine tax-motivated profit shifting as the outcome of corporate governance characteristics in multinational enterprises (MNEs). We propose a novel subsidiary-year measure of profit shifting, estimated from the responses of subsidiary profits to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1fd7d4936bd85abbc5ad2a928082d034
https://eprints.gla.ac.uk/257967/1/257967.pdf
https://eprints.gla.ac.uk/257967/1/257967.pdf
Publikováno v:
Contemporary Accounting Research. 36:904-933
Using corporate political spending disclosures as our empirical setting, we conduct a detailed inquiry of shareholder proposals to highlight the role of shareholder activism in the diffusion of disclosure practices. We examine a sample of 541 politic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e8007453e836f5882c958956f340d160
https://doi.org/10.1111/1911-3846.12457
https://doi.org/10.1111/1911-3846.12457
Publikováno v:
Journal of Accounting and Economics. 74:101491
We investigate whether international income-shifting aggressiveness affects local investments. Amid heightened scrutiny of international activities by tax authorities, firms can support income-shifting goals by locating investments consistent with re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::69d94c8174a6a8ef8c063afbd72da202
https://doi.org/10.1016/j.jacceco.2022.101491
https://doi.org/10.1016/j.jacceco.2022.101491
Autor:
Kenneth J. Klassen, Craig M. Froehle, Elham Torabi, Michael J. Magazine, Tugba Cayirli, Denise L. White, Michael J. Ward
Publikováno v:
Am J Manag Care
Objectives Poorly defined measurement impairs interinstitutional comparison, interpretation of results, and process improvement in health care operations. We sought to develop a unifying framework that could be used by administrators, practitioners,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5cc0b4ec8c9d9ed0d8e250decd08283f
https://europepmc.org/articles/PMC7341863/
https://europepmc.org/articles/PMC7341863/
Autor:
Kenneth J. Klassen, Cinthia Valle Ruiz
Publikováno v:
SSRN Electronic Journal.
This paper examines the interplay between tax and internal reporting incentives among affiliates of multinational corporations (MNCs). Using granular data of affiliates belonging to MNCs from 21 European countries, our study provides new empirical ev
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d067c02549b40703d5b725037fef4507
https://doi.org/10.2139/ssrn.3581682
https://doi.org/10.2139/ssrn.3581682
Autor:
Vishal P. Baloria, Kenneth J. Klassen
Publikováno v:
Management Science. 64:4893-4914
Some corporations attempt to lessen their tax burden through involvement in the legislative process. We identify firms that contributed to congressional candidates who favor reductions in the U.S. corporate statutory tax rate. This support created a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d5cea4fe34fc85ce764f73fd7e917bf7
https://doi.org/10.1287/mnsc.2017.2842
https://doi.org/10.1287/mnsc.2017.2842
Autor:
Devan Mescall, Kenneth J. Klassen
Publikováno v:
Contemporary Accounting Research. 35:830-865
This study investigates how transfer pricing risk affects the premiums in cross‐border mergers and acquisitions (M&A). Differences in the rigor of transfer pricing enforcement and the severity and clarity of rules across countries create differenti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6e512204c1931ae88c95002b73d16fe1
https://doi.org/10.1111/1911-3846.12397
https://doi.org/10.1111/1911-3846.12397
Publikováno v:
European Journal of Operational Research. 258:3-34
Outpatient appointment scheduling problems have recently gained increasing attention. This paper provides a comprehensive review of recent analytical and numerical optimization studies that present decision-support tools for designing and planning ou
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f9553eb801dc3db3707778fef196357a
https://doi.org/10.1016/j.ejor.2016.06.064
https://doi.org/10.1016/j.ejor.2016.06.064
Autor:
Kenneth J. Klassen, Andrew M. Bauer
Publikováno v:
SSRN Electronic Journal.
We examine the financial statement disclosures that accompany settlements of uncertain tax benefits (UTB) to explore how managers reflect this information into their underlying probability assessments and thus future estimates of UTB reserves. We use
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7cd3c099417ddb0932fd910ad451d282
https://doi.org/10.2139/ssrn.3403836
https://doi.org/10.2139/ssrn.3403836