Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Wayne L. Nesbitt"'
Publikováno v:
Journal of Accounting and Economics. 75:101537
Publikováno v:
SSRN Electronic Journal.
Recent incidences of audit failures and tax aggressiveness linked to non-audit services have called into question audit firms’ compliance with current restrictions on the provision of aggressive tax planning to their clients. This study investigate
Publikováno v:
Journal of Corporate Finance. 44:126-148
We investigate the relation among trapped cash, permanently reinvested earnings, and foreign cash. We define trapped cash as cash and cash equivalents generated by foreign earnings and held by U.S. MNC's foreign subsidiaries due to concerns over repa
Publikováno v:
SSRN Electronic Journal.
We investigate the relation between tax risk and valuation of a firm’s tax avoidance through an analysis of the stock price reaction towards the firms that were exposed through the Luxembourg tax leaks. This event provides a unique opportunity to e