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The storm-impervious financial sector : offshore services likely booked abroad
Miethe, Jakob - In: DIW weekly report : economy, politics, science : a … 10 (2020) 43/45, pp. 435-443
The high international capital positions of offshore financial centers (OFCs) have led to increasing research in the area. However, many unanswered questions remain, as OFC activities are secretive by nature and data is sparse. It is, for example, not even clear whether the financial industry...
Persistent link: https://www.econbiz.de/10012319186
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Taxes and haven activities : evidence from linguistic cues
Law, Kelvin K. F.; Mills, Lillian F. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 349-375
Persistent link: https://www.econbiz.de/10013419025
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A comparison of U.S. and offshore Indian tax professionals' client advocacy attitudes and client recommendations
Spilker, Brian Clark; Stewart, Bryan W.; Wilde, Jaron H.; … - In: The journal of the American Taxation Association : a … 38 (2016) 2, pp. 51-66
Persistent link: https://www.econbiz.de/10011625899
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Entrepreneurial opportunities from offshoring
Janevski, Zoran; Velkovski, Marin - In: Economic development : journal of the Institute of … 16 (2014) 1/2, pp. 77-90
Persistent link: https://www.econbiz.de/10010395699
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Implicit attitudes and U.S. tax professionals' reliance on offshore tax professionals' recommendations
Spilker, Brian Clark; Stewart, Bryan W.; Wood, David A. - In: Accounting horizons : a quarterly publication of the … 35 (2021) 1, pp. 185-203
Persistent link: https://www.econbiz.de/10012516940
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Managing the offshoring of audit work : spanning the boundaries between onshore and offshore auditors
Canning, Mary; O'Dwyer, Brendan; Boomsma, Roel - In: Auditing : a journal of practice & theory 41 (2022) 2, pp. 57-91
Persistent link: https://www.econbiz.de/10013346657
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Offshore Markets
Pavlović, Šime - In: Pravo u gospodarstvu : časopis za gospodarsko-pravnu … 37 (1997) 2, pp. 267-277
Persistent link: https://www.econbiz.de/10001253753
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Offshore operations and bank loan contracting : evidence from firms that set up subsidiaries in offshore financial centers
Ge, Wenxia; Kim, Jeong-bon; Li, Tiemei; Li, Yutao - In: The journal of corporate finance : contracting, … 37 (2016), pp. 335-355
Persistent link: https://www.econbiz.de/10011478664
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Offshore investments-cui prodis? Schrödinger's cat in offshore financing : both alive and dead
Stepuk, Anna - In: Megatrend revija 11 (2014) 3, pp. 33-48
Persistent link: https://www.econbiz.de/10010439094
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Are offshore firms worth more?
Durnev, Art; Li, Tiemei; Magnan, Michel - In: The journal of corporate finance : contracting, … 36 (2016), pp. 131-156
Persistent link: https://www.econbiz.de/10011453314