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Internal Information Quality and Tax-Motivated Income Shifting

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2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location347 cited

2012Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?330 cited

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2021Information Quality and Workplace Safety38 cited
2020Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting32 cited
2021Internal Information Quality and State Tax Planning*28 cited
2020Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero21 cited
2022Internal information quality and financial policy peer effects20 cited
2024Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?19 cited
2021Incorporating Data Analytics in a Technical Tax Setting: A Case Using Excel and Tableau to Examine a Firm's Schedule M-3 and Tax Risk18 cited