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- W4378893722 abstract "I examine patterns of making or deferring strategic repatriations that firms can use to either meet analysts' forecasts or defer to maintain future reported earnings flexibility. First, I examine the extent to which firms repatriate earnings from high foreign tax subsidiaries to decrease US tax expense, resulting in increased net income and lower cash taxes. Using federal tax return information, I find evidence that firms strategically repatriate these earnings to meet or beat current analysts' forecasts. Next, I find evidence that firms that are able to obtain current year tax reductions defer these repatriations in an attempt to build cookie-jar reserves. Lastly, I find that firms do not disclose high foreign tax repatriations (HTRs), even when required by SEC rules. This study contributes to the earnings management, tax avoidance, and disclosure literature by examining a discretionary tax planning strategy." @default.
- W4378893722 created "2023-06-01" @default.
- W4378893722 creator A5079207234 @default.
- W4378893722 date "2023-06-16" @default.
- W4378893722 modified "2023-09-28" @default.
- W4378893722 title "Strategic Repatriations and Future Earnings Flexibility" @default.
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- W4378893722 doi "https://doi.org/10.1108/s1058-749720230000030002" @default.
- W4378893722 hasPublicationYear "2023" @default.
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