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• W2736703072 abstract "This study examines the incentives and consequences of inconsistent corporate disclosures about foreign operations. We provide evidence that firms with a foreign subsidiary in a tax haven country are more likely to either disclose foreign cash and withhold the disclosure of permanently reinvested earnings, or vice versa. In other words, there is a positive association between tax haven investments and the likelihood of inconsistent financial reporting disclosures. Equity market participants consider these inconsistent foreign disclosure choices when determining the value of corporate tax avoidance. We find that the inconsistent financial disclosures about foreign operations attenuate the positive association between tax avoidance and firm value. These results should be of interest to the Securities and Exchange Commission as it continues to monitor the transparency of firms’ foreign operations disclosures." @default.
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• W2736703072 date "2016-01-01" @default.
• W2736703072 modified "2023-09-27" @default.
• W2736703072 title "Disclosure Discrepancies and the Market Value of Tax Avoidance" @default.
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• W2736703072 doi "https://doi.org/10.2139/ssrn.2832216" @default.
• W2736703072 hasPublicationYear "2016" @default.
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