The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross†Jurisdictional Income Shifting

Kenneth J. Klassen and Stacie Kelley Laplante

Contemporary Accounting Research, 2012, vol. 29, issue 3, 928-955

Date: 2012
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https://doi.org/10.1111/j.1911-3846.2011.01136.x

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