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| Author: | Collins, J. Kemsley, D. Lang, M. |
| Title: | Cross-jurisdictional income shifting and earnings valuation |
| Journal: | Journal of Accounting Research
1998 : AUTUMN, VOL. 36:2, p. 209-229 |
| Index terms: | ACCOUNTING RESEARCH EARNINGS VALUATION MULTINATIONAL COMPANIES INCOMES POLICY |
| Language: | eng |
| Abstract: | This paper explores the extent to which US multinational companies engage in tax-motivated income shifting between the US and foreign jurisdictions and whether investors differentially capitalize shifted income, based on its true source or its reported source. Evidence is found that US multinational companis facing foreign tax rates that on average exceed the US statutory tax rate shift taxable income into USA, and that investors recognise firms' income shifting patterns when valuing the foreign versus domestic components of reported earnings. |
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