The effect of changes in income shifting on affiliate managers' internal reporting decisions
Kenneth J. Klassen, Cinthia Valle Ruiz
| Year of publication: |
2023
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|---|---|
| Authors: | Klassen, Kenneth J. ; Valle Ruiz, Cinthia |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 1, p. 120-165
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| Subject: | internal reporting practices | managerial targets | multinational corporations | tax-motivated income shifting | Multinationales Unternehmen | Transnational corporation | Berichtswesen | Reporting | Steuervermeidung | Tax avoidance | Gewinnverlagerung | Income shifting |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12783 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014288693