The study aims to provide empirical evidence on the impact of corporate social responsibility
(CSR) and accounting comparability (AC) on earnings persistence (EP) in listed firms on the …

As part of its goal to monitor and enhance the quality of information available to investors,
the SEC reviews companies' filings to ensure compliance with applicable financial reporting …

Using a global sample of multinational corporations (MNCs) and their foreign subsidiaries,
we find that repatriation taxes impair subsidiary-level investment efficiency. Consistent with …

Economics-based tax research in accounting draws heavily on the Scholes-Wolfson
framework. The framework develops a global approach to tax planning where all parties, all …

We investigate whether US multinational corporations shift income overseas to the point of
recording domestic pretax earnings around zero. We label firms with near-zero domestic …

This study investigates the association between money laundering control systems (MLCS)
and tax haven use based on a sample of US multinational financial corporations (MFCs). We …

We examine whether audit disclosures regarding changes in foreign component auditor use
are informative about the persistence of foreign earnings. Lead auditors engage foreign …

ABSTRACT US multinationals hold record-high foreign cash levels and commit not to
repatriate foreign cash “in the foreseeable future” to qualify for deferring tax. We argue that …