The effect of financial constraints on income shifting by U.S. multinationals
Scott D. Dyreng, Kevin S. Markle
| Year of publication: |
November 2016
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|---|---|
| Authors: | Dyreng, Scott D. ; Markle, Kevin S. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 6, p. 1601-1627
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| Subject: | income shifting | transfer pricing | financial constraints | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | USA | United States | Gewinnverlagerung | Income shifting | Liquiditätsbeschränkung | Liquidity constraint | Steuervermeidung | Tax avoidance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51420 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011621127