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Determinants of transfer pricing aggressiveness : empirical evidence from Australian firms

Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Journal of contemporary accounting & economics 9 (2013) 2, pp. 136-150

Persistent link: https://www.econbiz.de/10010230238

Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness : an empirical analysis

Taylor, Grantley; Richardson, Grant; Lanis, Roman - In: Journal of international accounting research 14 (2015) 1, pp. 25-57

Persistent link: https://www.econbiz.de/10011303084

Money Laundering Control Systems, External Auditorspecialization and Tax Haven Use : An Empirical Analysis ofU.S. Multinational Financial Corporations

Al-Hadi, Ahmed; Taylor, Grantley; Richardson, Grant; … - 2021

This study investigates the association between money laundering control systems(MLCS) and tax haven use based on a sample of U.S. multinational financial corpora-tions (MFCs). We also examine the impact of external auditor specialization on theassociation between MLCS and tax haven use. We find...

Persistent link: https://www.econbiz.de/10013226382

Income Shifting Arrangements, Audit Specialization and Uncertain Tax Benefits : An Empirical Analysis of U.S. Multinational Firms

Richardson, Grant - 2018

The purpose of this study is twofold. First, it examines the association between income shifting arrangements consisting of transfer pricing aggressiveness, tax haven use and foreign tax rate differentials, and Financial Interpretation No. 48 (FIN48, now ASC740-10-25) unrecognized tax benefits...

Persistent link: https://www.econbiz.de/10012925767

International corporate tax avoidance practices : evidence from Australian firms

Taylor, Grantley; Richardson, Grant - In: The international journal of accounting : TIJA 47 (2012) 4, pp. 469-496

Persistent link: https://www.econbiz.de/10009675721

Income shifting incentives and tax haven utilization : evidence from multinational U.S. firms

Richardson, Grant; Taylor, Grantley - In: The international journal of accounting : TIJA 50 (2015) 4, pp. 458-485

Persistent link: https://www.econbiz.de/10011419348

Determinants of tax haven utilization : evidence from Australian firms

Taylor, Grantley; Richardson, Grant; Taplin, Ross - In: Accounting and finance : journal of the Accounting … 55 (2015) 2, pp. 545-574

Persistent link: https://www.econbiz.de/10011402909

The Effect of Tax Haven Utilization on the Implied Cost of Equity Capital : Evidence from U.S. Multinational Firms

Taylor, Grantley - 2018

Grantley Tayler Grant Richardson Ahmed Al-Hadi and Ivan Obaydin. Abstract: This study examines the effect of tax haven utilization on the implied cost of equity capital (ICOE) based on a sample of publicly-listed U.S. multinational firms over the 2006–2014 period. Our regression results show...

Persistent link: https://www.econbiz.de/10012924823

The effect of income shifting on the implied cost of equity capital : evidence from US multinational corporations

Richardson, Grant; Taylor, Grantley; Obaydin, Ivan; … - In: Accounting and business research 51 (2021) 4, pp. 347-389

Persistent link: https://www.econbiz.de/10012586950

Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?

Richardson, Grant; Taylor, Grantley; Obaydin, Ivan - In: The journal of corporate finance : contracting, … 64 (2020), pp. 1-27

Persistent link: https://www.econbiz.de/10012295830