FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4226207769> ?p ?o ?g. }

• W4226207769 endingPage "165" @default.
• W4226207769 startingPage "120" @default.
• W4226207769 abstract "ABSTRACT This study examines the interplay between tax and internal reporting incentives among affiliates of multinational corporations (MNCs). MNCs face limited information flows that may prevent affiliates' performance metrics to be responsive immediately to changes in the firm's tax planning. Using granular data of affiliates belonging to MNCs from 21 European countries, our study provides new empirical evidence of affiliate internal reporting responses induced by changing tax plans. When high‐tax‐rate countries tighten income shifting rules, we first document that income shifting is reduced and low‐tax‐rate affiliates have less income. Second, we predict and document that managers of these low‐tax‐rate affiliates offset this decrease in profits by managing upwards a key performance metric: affiliate earnings. Our results are consistent with firms not quickly adjusting the affiliate managers' incentives in the face of changing tax planning strategies, and affiliates managing reported earnings to offset the effect of changes in the tax planning of the firm. Cross‐sectional analyses provide further evidence consistent with the theory underlying the main tests. The results support the policy of tightening income shifting rules when the objective is to reduce income shifting, and firms' central management would benefit from considering the implications of changing tax plans on the assessment of local managers." @default.
• W4226207769 created "2022-05-05" @default.
• W4226207769 creator A5010664515 @default.
• W4226207769 creator A5085011397 @default.
• W4226207769 date "2022-11-11" @default.
• W4226207769 modified "2023-09-26" @default.
• W4226207769 title "The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions*†" @default.
• W4226207769 cites W1485535210 @default.
• W4226207769 cites W1507122660 @default.
• W4226207769 cites W1574018801 @default.
• W4226207769 cites W1574522852 @default.
• W4226207769 cites W1801655578 @default.
• W4226207769 cites W1926440979 @default.
• W4226207769 cites W193315162 @default.
• W4226207769 cites W1967481455 @default.
• W4226207769 cites W1968378641 @default.
• W4226207769 cites W1968383358 @default.
• W4226207769 cites W1986187321 @default.
• W4226207769 cites W1987468906 @default.
• W4226207769 cites W2003392290 @default.
• W4226207769 cites W2030132146 @default.
• W4226207769 cites W2033137418 @default.
• W4226207769 cites W2036955943 @default.
• W4226207769 cites W2039708283 @default.
• W4226207769 cites W2040177771 @default.
• W4226207769 cites W2043199231 @default.
• W4226207769 cites W2053136497 @default.
• W4226207769 cites W2055509010 @default.
• W4226207769 cites W2059615831 @default.
• W4226207769 cites W2063499189 @default.
• W4226207769 cites W2063751532 @default.
• W4226207769 cites W2067171170 @default.
• W4226207769 cites W2069412680 @default.
• W4226207769 cites W2072578133 @default.
• W4226207769 cites W2085933148 @default.
• W4226207769 cites W2086959826 @default.
• W4226207769 cites W2092284632 @default.
• W4226207769 cites W2099467161 @default.
• W4226207769 cites W2106375545 @default.
• W4226207769 cites W2109306263 @default.
• W4226207769 cites W2117394577 @default.
• W4226207769 cites W2120084007 @default.
• W4226207769 cites W2132534620 @default.
• W4226207769 cites W2139996634 @default.
• W4226207769 cites W2141246561 @default.
• W4226207769 cites W2154921830 @default.
• W4226207769 cites W2159055697 @default.
• W4226207769 cites W2160386615 @default.
• W4226207769 cites W2163328013 @default.
• W4226207769 cites W2264802384 @default.
• W4226207769 cites W2278061850 @default.
• W4226207769 cites W2321883884 @default.
• W4226207769 cites W2328942513 @default.
• W4226207769 cites W2333270923 @default.
• W4226207769 cites W2335630046 @default.
• W4226207769 cites W2730776378 @default.
• W4226207769 cites W2734902516 @default.
• W4226207769 cites W2756068587 @default.
• W4226207769 cites W2758892310 @default.
• W4226207769 cites W2766587317 @default.
• W4226207769 cites W2767115665 @default.
• W4226207769 cites W2775670827 @default.
• W4226207769 cites W2784434008 @default.
• W4226207769 cites W2788873547 @default.
• W4226207769 cites W2801681869 @default.
• W4226207769 cites W2807875704 @default.
• W4226207769 cites W2886555940 @default.
• W4226207769 cites W2970664929 @default.
• W4226207769 cites W2980834608 @default.
• W4226207769 cites W2993033910 @default.
• W4226207769 cites W3011723322 @default.
• W4226207769 cites W3012762147 @default.
• W4226207769 cites W3017718492 @default.
• W4226207769 cites W3022299071 @default.
• W4226207769 cites W3035559610 @default.
• W4226207769 cites W3036509004 @default.
• W4226207769 cites W3110264361 @default.
• W4226207769 cites W3121241110 @default.
• W4226207769 cites W3121396209 @default.
• W4226207769 cites W3121608686 @default.
• W4226207769 cites W3121620818 @default.
• W4226207769 cites W3121914878 @default.
• W4226207769 cites W3122071409 @default.
• W4226207769 cites W3122155449 @default.
• W4226207769 cites W3122200784 @default.
• W4226207769 cites W3122296309 @default.
• W4226207769 cites W3122489987 @default.
• W4226207769 cites W3122505707 @default.
• W4226207769 cites W3122547505 @default.
• W4226207769 cites W3122786476 @default.
• W4226207769 cites W3122850942 @default.
• W4226207769 cites W3122985990 @default.
• W4226207769 cites W3123040380 @default.
• W4226207769 cites W3123227524 @default.
• W4226207769 cites W3123231476 @default.
• W4226207769 cites W3123640390 @default.
• W4226207769 cites W3123648663 @default.
• W4226207769 cites W3123722278 @default.

• next