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Income shifting and corporate taxation: the role of cross-border intrafirm transfers
Olibe, Kingsley O.; Rezaee, Zabihollah - In: Review of Accounting and Finance 7 (2008) February, pp. 83-101
Purpose – The purpose of this paper is to examine the cross-sectional relation between the value of cross-border intrafirm transfers (CITs) and three dependent variables: return on investment (ROI), the US effective tax rate (ETRUS), and the global effective tax rate (ETRGL) to assess the...
Persistent link: https://www.econbiz.de/10004987685
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Income shifting and corporate taxation: the role of cross‐border intrafirm transfers
Olibe, Kingsley O.; Rezaee, Zabihollah - In: Review of Accounting and Finance 7 (2008) 1, pp. 83-101
Purpose – The purpose of this paper is to examine the cross‐sectional relation between the value of cross‐border intrafirm transfers (CITs) and three dependent variables: return on investment (ROI), the US effective tax rate (ETRUS), and the global effective tax rate (ETRGL) to assess the...
Persistent link: https://www.econbiz.de/10014989552
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The Relative Value of Non‐U.S.‐Based Annual Reports and Accounts: A Price and Trading Volume Analysis
Olibe, Kingsley O.; Cready, William M. - In: Review of Accounting and Finance 2 (2003) 3, pp. 5-27
This paper reports the results of the effects of the release, in the United Kingdom, annual reports and accounts (ARA), on security prices and trading volume of the U.K. firms. If the information reported in the annual reports and accounts (ARA) is relevant, the U.S. security market will respond...
Persistent link: https://www.econbiz.de/10014989695