Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? L De Simone Journal of Accounting and Economics 61 (1), 145-165, 2016 | 260 | 2016 |
Using IRS data to identify income shifting to foreign affiliates L De Simone, LF Mills, B Stomberg Review of Accounting Studies 24, 694-730, 2019 | 246* | 2019 |
Unprofitable affiliates and income shifting behavior L De Simone, KJ Klassen, JK Seidman The Accounting Review 92 (3), 113-136, 2017 | 232 | 2017 |
Internal control quality: The role of auditor-provided tax services L De Simone, MS Ege, B Stomberg The Accounting Review 90 (4), 1469-1496, 2015 | 177 | 2015 |
Distilling the reserve for uncertain tax positions: The revealing case of black liquor L De Simone, JR Robinson, B Stomberg Review of Accounting Studies 19, 456-472, 2014 | 138 | 2014 |
Transparency and tax evasion: Evidence from the foreign account tax compliance act (FATCA) L De Simone, R Lester, K Markle Journal of Accounting Research, 0 | 135* | |
Real effects of private country-by-country disclosure L De Simone, M Olbert The Accounting Review 97 (6), 201-232, 2022 | 134 | 2022 |
When are enhanced relationship tax compliance programs mutually beneficial? L De Simone, RC Sansing, JK Seidman The Accounting Review 88 (6), 1971-1991, 2013 | 104 | 2013 |
Repatriation taxes and foreign cash holdings: The impact of anticipated tax reform L De Simone, JD Piotroski, RE Tomy The Review of Financial Studies 32 (8), 3105-3143, 2019 | 94* | 2019 |
How Reliably Do Empirical Tests Identify Tax Avoidance? L De Simone, J Nickerson, JK Seidman, B Stomberg Contemporary Accounting Research, 0 | 90* | |
The effect of income-shifting aggressiveness on corporate investment L De Simone, KJ Klassen, JK Seidman Available at SSRN 3232036, 2018 | 66* | 2018 |
R&D and the rising foreign profitability of US multinational corporations L De Simone, J Huang, LK Krull The Accounting Review, 0 | 64* | |
The effect of innovation box regimes on investment and employment activity S Chen, L De Simone, M Hanlon, R Lester The Accounting Review 98 (5), 187-214, 2023 | 63* | 2023 |
Income shifting using a cost-sharing arrangement L De Simone, RC Sansing The Journal of the American Taxation Association 41 (1), 123-136, 2019 | 49* | 2019 |
Examining the effects of the Tax Cuts and Jobs Act on executive compensation L De Simone, C McClure, B Stomberg Contemporary Accounting Research 39 (4), 2376-2408, 2022 | 43* | 2022 |
The effect of foreign cash holdings on internal capital markets and firm financing L De Simone, R Lester Available at SSRN 3199295, 2018 | 36 | 2018 |
Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations Around the World? L De Simone, B Stomberg, B Williams Available at SSRN 3225191, 2018 | 36* | 2018 |
Tax subsidy information and local economic effects L De Simone, R Lester, A Raghunandan Available at SSRN 3482207, 2022 | 17* | 2022 |
Michelle S Chen, L De Simone, R Lester, Hanlon | 15 | 2011 |
How do multinational companies respond to destination-based taxes? L De Simone, M Olbert Available at SSRN 4125715, 2024 | 8 | 2024 |