A further examination of income shifting through transfer pricing considering firm size and/or distress

International Journal of Accounting

Volumn 35, Issue 2, 2000, Pages 189-211

  Conover, Teresa L ^a   Nichols, Nancy B ^b  

^a UNIVERSITY OF NORTH TEXAS   (United States)

^b JAMES MADISON UNIVERSITY   (United States)

Author keywords

Firm size; Global taxes; Income shifting; Transfer pricing

Indexed keywords

EID: 0011804433     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(00)00045-5     Document Type: Article

References (5)

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3. Bushman, Robert M. and Raffi J. Indjejikian. 1993. "Accounting Income, Stock Price and Managerial Compensation." Journal of Accounting and Economics, 16: 3-23.
4. Collins, Julie, Deen Kemsley, and Mark Lang. 1998. "Cross-Jurisdictional Income Shifting and Earnings Valuation." Journal of Accounting Research, 36(2): 209-229.
5. Cravens, Karen S. and Winston T. Shearon. 1996. "An Outcome-Based Assessment of International Transfer Pricing Policy." The International Journal of Accounting, 31: 419-443.