Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations
This thesis is comprised of three essays. The first examines the relationship between income-shifting incentives and share repurchases. The second essay examines the association of income shifting and financial restatements. The third essay then investigates non-arm’s-length transactions, the existe...
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| Format: | Thesis |
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Curtin University
2022
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| Online Access: | http://hdl.handle.net/20.500.11937/91313 |
| Summary: | This thesis is comprised of three essays. The first examines the relationship between income-shifting incentives and share repurchases. The second essay examines the association of income shifting and financial restatements. The third essay then investigates non-arm’s-length transactions, the existence of offshore financial centres, existence of a transfer pricing agreement and corporate cash holdings in US multinational corporations (MNCs, hereafter). |
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