This study examines whether the quality of a firm's internal information environment influences its tax-motivated income shifting activities. Although income shifting is an important tax planning strategy, evidence regarding its determinants is limited. We find that higher IIQ is associated with...

Prior research examines whether firms smooth their financial statement earnings. However, recent research also suggests that firms have significant incentives to smooth their taxable income. This study investigates innate and discretionary components of smooth taxable income and whether those...