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 |
| _version_ | 1848765504806715392 |
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| author | Alghamdi, Fatmah Saeed A |
| author_facet | Alghamdi, Fatmah Saeed A |
| author_sort | Alghamdi, Fatmah Saeed A |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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). |
| first_indexed | 2025-11-14T11:36:18Z |
| format | Thesis |
| id | curtin-20.500.11937-91313 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:36:18Z |
| publishDate | 2022 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-913132023-04-04T01:00:17Z Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations Alghamdi, Fatmah Saeed A 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). 2022 Thesis http://hdl.handle.net/20.500.11937/91313 Curtin University fulltext |
| spellingShingle | Alghamdi, Fatmah Saeed A Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations |
| title | Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations |
| title_full | Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations |
| title_fullStr | Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations |
| title_full_unstemmed | Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations |
| title_short | Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations |
| title_sort | three essays on income shifting, governance and accounting outcomes: evidence from u.s. multinational corporations |
| url | http://hdl.handle.net/20.500.11937/91313 |