Tax Haven Incorporation and Financial Reporting Transparency
I examine whether financial reporting transparency ("transparency") differs between firms whose parent entity is strategically incorporated in a tax haven for purposes of tax avoidance (i.e., tax haven firms) and non-tax haven multinational corporations (MNCs). Know...
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| Format: | Others |
| Language: | English English |
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Florida State University
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| Online Access: | http://purl.flvc.org/fsu/fd/FSU_2016SP_Lewellen_fsu_0071E_13085 |