The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions
Abstract
We analyze survey responses from nearly 600 tax executives to better understand corporate decisions about real investment location and profit repatriation. Our evidence indicates that avoiding financial accounting income tax expense is as important as avoiding cash income taxes when corporations decide where to locate operations and whether to repatriate foreign earnings. This result is important in light of the recent research about whether financial accounting affects investment and in light of the decades of research on foreign investment that examines the role of cash income taxes but heretofore has not investigated the importance of financial reporting effects. Our analysis suggests that financial reporting is an important factor to be considered in the policy debates focused on bringing investment to the United States.
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Cites
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
How does financial reporting quality relate to investment efficiency?
Biddle, G. C., Hilary, G., & Verdi, R. S. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2009.09.001 · Cited by 3,214
Accounting Information, Disclosure, and the Cost of Capital
LAMBERT, R., LEUZ, C., & VERRECCHIA, R. E. (2007) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2007.00238.x · Cited by 2,586
Cited by
Earnings quality: Evidence from the field
Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.05.004 · Cited by 1,103
Self-citationIncentives for Tax Planning and Avoidance: Evidence from the Field
Graham, J. R., Hanlon, M., Shevlin, T. J., & Shroff, N. (2012) · SSRN Electronic Journal · doi:10.2139/ssrn.2148407 · Cited by 867
Self-citationThe effects of financial reporting and disclosure on corporate investment: A review
Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2019.101246 · Cited by 749
The importance of the internal information environment for tax avoidance
Gallemore, J., & Labro, E. (2015) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.005 · Cited by 575
Financial Reporting Quality and Labor Investment Efficiency
Jung, B., Lee, W., & Weber, D. P. (2014) · Contemporary Accounting Research · doi:10.1111/1911-3846.12053 · Cited by 451
Metadata
- Authors
- GRAHAM, J. R., HANLON, M., & SHEVLIN, T.
- Venue
- Journal of Accounting Research
- Publisher
- Wiley
- Published
- 2011-01-11
- Volume
- 49
- Issue
- 1
- Pages
- 137-185
- ISSN
- 0021-8456 (ISSN-L)
- 1475-679X
- OpenAlex
- W2333407456
- Cited by
- 184
- References
- 3
- FWCI
- 38.27
- Type
- journal article
- Language
- en
- Open access
- closed
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- The paper
- GRAHAM, J. R., HANLON, M., & SHEVLIN, T. (2011). Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2010.00395.x
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