Cross-Jurisdiction Income Shifting by U.S. Multinationals : Evidence from International Bond Offerings

Autor: Newberry, Kaye J.1, Dhaliwal, Dan S.1
Zdroj: Journal of Accounting Research (Wiley-Blackwell). Dec2001, Vol. 39 Issue 3, p643-662. 20p. 3 Charts.
Databáze: Business Source Ultimate