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Taxes, keiretsu affiliation, and income shifting · Study

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ArticleTaxes, keiretsu affiliation, and income shifting

Jeffrey D. Gramlich2003

OA

Articlegreen2003

Taxes, keiretsu affiliation, and income shifting

Jeffrey D. Gramlich · Piman Limpaphayom · S. Ghon Rhee

103 citations·0/0 files stored·Journal of Accounting and Economics

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Corporate Taxation and Avoidance Taxation and Legal Issues Auditing, Earnings Management, Governance

Abstract

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Citations in this library

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References

1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1988The Determinants of Capital Structure Choice 1991Corporate Structure, Liquidity, and Investment: Evidence from Japanese Industrial Groups 1999Eclipse of the Public Corporation 1990The role of banks in reducing the costs of financial distress in Japan 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data 1994Appointments of outsiders to Japanese boards: Determinants and implications for managers

Cited by

2010The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors 2015Are Related‐Party Sales Value‐Adding or Value‐Destroying? Evidence from China 2009Tax Motivated Income Shifting and Korean Business Groups (Chaebol)2013Public versus Private Firm Responses to the Tax Rate Reduction in China 2019How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis 2008Business groups and profit redistribution: A boon or bane for firms?2017Flexibility in Income Shifting under Losses 2014Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?

Details

Year2003

Typearticle

Published2003-12-22

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations103

Files0 public / 0

ShelfCorporate Taxation and Avoidance

Identifiers

doi10.1016/j.jacceco.2003.10.001

openalex_workW2130127796

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