Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?Lisa De Simone2015-06-15articleJournal of Accounting and Economics186 citationsgreenNo readable copy stored yet — this record is metadata only.Corporate Taxation and AvoidanceTaxation and Legal IssuesAuditing, Earnings Management, GovernanceAbstractNo abstract was published for this record.Citations in this libraryStored only when both papers are in the corpus — 186 citations exist upstream.References2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2010A review of tax research2008International Accounting Standards and Accounting Quality2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1994Fiscal Paradise: Foreign Tax Havens and American Business2004What Drives Bank Competition? Some International Evidence2003What Drives Bank Competition? Some International EvidenceCited by2013Transfer Pricing: Strategies, Practices, and Tax Minimization2016Unprofitable Affiliates and Income Shifting Behavior2020Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 132019Real Effects of Private Country-by-Country Disclosure2015Transparency, Information Shocks, and Tax Avoidance2020Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*2019Accounting for the Profits of Multinational Enterprises: Double Counting and Misattribution of Foreign Affiliate Income2017Using IRS Data to Identify Income Shifting to Foreign Affiliates