SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Examining Investor Expectations Concerning Tax Savings on the Repatriations of Foreign Earnings under the American Jobs Creation Act of 2004
12 references·13 citing·47 second hop
Examining Investor Expectations Concerning Tax Savings on the Repatriations of Foreign Earnings under the American Jobs Creation Act of 2004 (2007)Examining Investor Expectations Concernin…Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004 (2009)Bringing It Home: A Study of …Why do firms hold so much cash? A tax-based explanation (2006)Why do firms hold so much cas…Why Do Firms Hold so Much Cash? A Tax-Based Explanation (2005)Why Do Firms Hold so Much Cas…Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management (2004)Permanently Reinvested Foreig…Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates (1998)Discussion of Revalued Financ…Cross-Jurisdictional Income Shifting and Earnings Valuation (1998)Cross-Jurisdictional Income S…The valuation of the foreign income of US multinational firms: a growth opportunities perspective (1997)The valuation of the foreign …Price and return models (1995)Price and return modelsEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Taxes and Business Strategy: A Planning Approach (1991)Taxes and Business Strategy: …On cross-sectional analysis in accounting research (1987)On cross-sectional analysis i…Tax policy and foreign direct investment (1985)Tax policy and foreign direct…U.S. multinationals’ foreign cash holdings: an empirical estimate and the impact of the tax cuts and jobs act of 2017 on the value of foreign cash (2025)U.S. multinationals’ foreign …Corporate tax behavior and political uncertainty: Evidence from national elections around the world (2022)Corporate tax behavior and po…Monitoring or payroll maximization? What happens when workers enter the boardroom? (2021)Monitoring or payroll maximiz…Territorial tax system reform and multinationals' foreign cash holdings: New evidence from Japan (2018)Territorial tax system reform…Foreign earnings management of US multinational companies: The role of decision rights (2018)Foreign earnings management o…The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan (2017)The effect of moving to a ter…Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings (2014)Noncompliance with Mandatory …Where in the World are 'Permanently Reinvested' Foreign Earnings? (2012)Where in the World are 'Perma…Permanently Reinvested Earnings and the Profitability of Foreign Cash Acquisitions (2012)Permanently Reinvested Earnin…Investor Valuation of Tax Avoidance Through Uncertain Tax Positions (2011)Investor Valuation of Tax Avo…Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations? (2011)Do Debt Constraints Influence…CEO After-Tax Compensation Incentives and Corporate Tax Avoidance (2009)CEO After-Tax Compensation In…The Usefulness of Disclosures of Untaxed Foreign Earnings in Firm Valuation (2008)The Usefulness of Disclosures…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)The determinants and implications of corporate cash holdings (1999)Is Cash Negative Debt? A Hedging Perspective on Corporate Financial Policies (2005)Investment, Financing Constraints, and Internal Capital Markets: Evidence from the Advertising Expenditures of Multinational Firms (2008)Financial Structure, Acquisition Opportunities, and Firm Locations (2010)The relationship between return and market value of common stocks (1981)Positive Accounting Theory (1985)Co-Integration and Error Correction: Representation, Estimation, and Testing (1987)Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits (1999)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Investor flows and the assessed performance of open-end mutual funds (1999)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform? (2008)Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes* (2010)Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions (2010)The Behavior of Stock-Market Prices (1965)Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data (1989)Earnings forecasting research: its implications for capital markets research (1993)Scale Effects in Capital Markets‐Based Accounting Research (2009)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Foreign direct investment in a world of multiple taxes (2003)Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise? (2016)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Survey of current business (1921)The incidence and allocation effects of a tax on corporate distributions (1981)Structural Dependence of the State on Capital (1988)Fiscal exchange, collective decision institutions, and tax compliance (1993)Host country reforms and FDI inflows: How much difference do they make? (1998)Multinational Enterprise and Economic Analysis (2007)Limited-dependent and qualitative variables in econometrics (1983)Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act (2011)Exploring the role Delaware plays as a domestic tax haven (2013)The effect of repatriation tax costs on U.S. multinational investment (2015)Empirical tax research in accounting (2001)Auditor choice and the cost of debt capital for newly public firms (2004)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)The Feltham-Ohlson (1995) Model: Empirical Implications (2000)An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. GAAP Earnings and Book Values (2002)Earnings, Cash Flows, and Ex Post Intrinsic Value of Equity (2007)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1991Taxes and Business Strategy: A Planning Approach920 cited
  • 1995Price and return models691 cited
  • 1987On cross-sectional analysis in accounting research541 cited
  • 1985Tax policy and foreign direct investment372 cited
  • 1998Cross-Jurisdictional Income Shifting and Earnings Valuation296 cited
  • 2009Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004254 cited
  • 2005Why Do Firms Hold so Much Cash? A Tax-Based Explanation252 cited
  • 2004Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management187 cited
  • 1998Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates143 cited
  • 1997The valuation of the foreign income of US multinational firms: a growth opportunities perspective142 cited
  • 2006Why do firms hold so much cash? A tax-based explanation103 cited

Cited by

  • 2009CEO After-Tax Compensation Incentives and Corporate Tax Avoidance73 cited
  • 2014Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

55 cited
  • 2022Corporate tax behavior and political uncertainty: Evidence from national elections around the world49 cited
  • 2017The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan48 cited
  • 2011Investor Valuation of Tax Avoidance Through Uncertain Tax Positions48 cited
  • 2012Where in the World are 'Permanently Reinvested' Foreign Earnings?41 cited
  • 2011Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?37 cited
  • 2021Monitoring or payroll maximization? What happens when workers enter the boardroom?29 cited
  • 2008The Usefulness of Disclosures of Untaxed Foreign Earnings in Firm Valuation26 cited
  • 2025U.S. multinationals’ foreign cash holdings: an empirical estimate and the impact of the tax cuts and jobs act of 2017 on the value of foreign cash24 cited
  • 2018Foreign earnings management of US multinational companies: The role of decision rights22 cited
  • 2018Territorial tax system reform and multinationals' foreign cash holdings: New evidence from Japan20 cited
  • 2012Permanently Reinvested Earnings and the Profitability of Foreign Cash Acquisitions20 cited