[PDF][PDF] Financial protectionism, M&A activity, and shareholder wealth
Abstract The Committee on Foreign Investment in the United States (CFIUS) added new
frictions to the US takeover market after the enactment of the Foreign Investment and …
frictions to the US takeover market after the enactment of the Foreign Investment and …
The value of international income shifting to US multinational firms
P Demeré, J Gramlich - Proceedings. Annual conference on taxation and …, 2019 - JSTOR
We examine the value to US multinational firms of shifting income from high-to low-tax
jurisdictions. Such shifting is common and sizable, yet the consequences to shareholders …
jurisdictions. Such shifting is common and sizable, yet the consequences to shareholders …
Does the Takeover Market Deter Opportunistic Non-GAAP Reporting?
D Godsell, L Phelps - 2019 - scholarspace.manoa.hawaii.edu
Abstract We exploit the Foreign Investment and National Security Act (FINSA) to examine the
effect of an important managerial disciplining mechanism, the takeover market, on the …
effect of an important managerial disciplining mechanism, the takeover market, on the …
[引用][C] Methodological issues with common accounting variables in the context of measuring income shifting consequences
P Demeré, J Gramlich - Working paper, 2020