Matches in SemOpenAlex for { <https://semopenalex.org/work/W3169481440> ?p ?o ?g. }
Showing items 1 to 85 of
85
with 100 items per page.
- W3169481440 abstract "This study investigates the association between money laundering control systems(MLCS) and tax haven use based on a sample of U.S. multinational financial corpora-tions (MFCs). We also examine the impact of external auditor specialization on theassociation between MLCS and tax haven use. We find that MLCS is significantlynegatively associated with tax haven use. Our result is also economically significant.Based on our regression estimates, a one-standard deviation increase in MLCS isassociated with a decrease in tax haven use by around 2.75%. Additional analysisshows that external auditor specialization magnifies the negative associationbetween MLCS and tax haven use. Overall, our study indicates that MLCS and theexternal audit function have important consequences for tax haven use by MFCs." @default.
- W3169481440 created "2021-06-22" @default.
- W3169481440 creator A5005877784 @default.
- W3169481440 creator A5010455273 @default.
- W3169481440 creator A5019143760 @default.
- W3169481440 creator A5076451001 @default.
- W3169481440 date "2021-05-16" @default.
- W3169481440 modified "2023-09-26" @default.
- W3169481440 title "Money Laundering Control Systems, External Auditorspecialization and Tax Haven Use: An Empirical Analysis ofU.S. Multinational Financial Corporations" @default.
- W3169481440 hasPublicationYear "2021" @default.
- W3169481440 type Work @default.
- W3169481440 sameAs 3169481440 @default.
- W3169481440 citedByCount "0" @default.
- W3169481440 crossrefType "posted-content" @default.
- W3169481440 hasAuthorship W3169481440A5005877784 @default.
- W3169481440 hasAuthorship W3169481440A5010455273 @default.
- W3169481440 hasAuthorship W3169481440A5019143760 @default.
- W3169481440 hasAuthorship W3169481440A5076451001 @default.
- W3169481440 hasConcept C100001284 @default.
- W3169481440 hasConcept C10138342 @default.
- W3169481440 hasConcept C114614502 @default.
- W3169481440 hasConcept C121955636 @default.
- W3169481440 hasConcept C144133560 @default.
- W3169481440 hasConcept C158016649 @default.
- W3169481440 hasConcept C162324750 @default.
- W3169481440 hasConcept C18547055 @default.
- W3169481440 hasConcept C185592680 @default.
- W3169481440 hasConcept C198531522 @default.
- W3169481440 hasConcept C199521495 @default.
- W3169481440 hasConcept C2778217808 @default.
- W3169481440 hasConcept C2780005421 @default.
- W3169481440 hasConcept C2780313560 @default.
- W3169481440 hasConcept C2992712416 @default.
- W3169481440 hasConcept C33923547 @default.
- W3169481440 hasConcept C43617362 @default.
- W3169481440 hasConcept C51303962 @default.
- W3169481440 hasConcept C514942387 @default.
- W3169481440 hasConcept C556758197 @default.
- W3169481440 hasConcept C73283319 @default.
- W3169481440 hasConceptScore W3169481440C100001284 @default.
- W3169481440 hasConceptScore W3169481440C10138342 @default.
- W3169481440 hasConceptScore W3169481440C114614502 @default.
- W3169481440 hasConceptScore W3169481440C121955636 @default.
- W3169481440 hasConceptScore W3169481440C144133560 @default.
- W3169481440 hasConceptScore W3169481440C158016649 @default.
- W3169481440 hasConceptScore W3169481440C162324750 @default.
- W3169481440 hasConceptScore W3169481440C18547055 @default.
- W3169481440 hasConceptScore W3169481440C185592680 @default.
- W3169481440 hasConceptScore W3169481440C198531522 @default.
- W3169481440 hasConceptScore W3169481440C199521495 @default.
- W3169481440 hasConceptScore W3169481440C2778217808 @default.
- W3169481440 hasConceptScore W3169481440C2780005421 @default.
- W3169481440 hasConceptScore W3169481440C2780313560 @default.
- W3169481440 hasConceptScore W3169481440C2992712416 @default.
- W3169481440 hasConceptScore W3169481440C33923547 @default.
- W3169481440 hasConceptScore W3169481440C43617362 @default.
- W3169481440 hasConceptScore W3169481440C51303962 @default.
- W3169481440 hasConceptScore W3169481440C514942387 @default.
- W3169481440 hasConceptScore W3169481440C556758197 @default.
- W3169481440 hasConceptScore W3169481440C73283319 @default.
- W3169481440 hasOpenAccess W3169481440 @default.
- W3169481440 hasRelatedWork W2033529581 @default.
- W3169481440 hasRelatedWork W2133984078 @default.
- W3169481440 hasRelatedWork W2218379379 @default.
- W3169481440 hasRelatedWork W2235505050 @default.
- W3169481440 hasRelatedWork W2580714417 @default.
- W3169481440 hasRelatedWork W2794530164 @default.
- W3169481440 hasRelatedWork W2895705219 @default.
- W3169481440 hasRelatedWork W2903745542 @default.
- W3169481440 hasRelatedWork W3003256297 @default.
- W3169481440 hasRelatedWork W3009739495 @default.
- W3169481440 hasRelatedWork W3014385411 @default.
- W3169481440 hasRelatedWork W3045499651 @default.
- W3169481440 hasRelatedWork W3121201875 @default.
- W3169481440 hasRelatedWork W3121607304 @default.
- W3169481440 hasRelatedWork W3121789391 @default.
- W3169481440 hasRelatedWork W3122698708 @default.
- W3169481440 hasRelatedWork W3135801856 @default.
- W3169481440 hasRelatedWork W3136480467 @default.
- W3169481440 hasRelatedWork W3155306399 @default.
- W3169481440 hasRelatedWork W3121187511 @default.
- W3169481440 isParatext "false" @default.
- W3169481440 isRetracted "false" @default.
- W3169481440 magId "3169481440" @default.
- W3169481440 workType "article" @default.