The objective of this paper is to identify and provide a description, assessment, and analysis of frauds occurring in governmental entities at the federal, state, and local levels and to compare these findings to data from the private sector. Analyses are conducted along the following...

This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its...

This study presents direct evidence on the effect of corporate international activity on firm value and operating accounting income. We find that foreign assets are positively related to firm value and accounting operating income, even after we control for identified determinants of value and...