Accepted by Merle Erickson. Klassen is the Robert Harding Research Leadership Fellow at the School of Accounting and Finance. Laplante gratefully acknowledges the support of the Terry-Sanford Research Award from the Terry College of Business, and the J.M. Tull School of Accounting. We thank the Editor and an anonymous referee; Ben Ayers, Linda Bamber, Travis Chow, Alan Douglas, Linda Krull, Mark Laplante, Kevin Markle, Sean McGuire, Tom Omer, Doug Shackelford, Terry Shevlin, and James Thompson; and workshop participants at the Universities of Arizona, Connecticut and Tennessee for helpful comments.
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
Version of Record online: 4 SEP 2012
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2012
Journal of Accounting Research
Volume 50, Issue 5, pages 1245–1285, December 2012
How to Cite
KLASSEN, K. J. and LAPLANTE, S. K. (2012), Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?. Journal of Accounting Research, 50: 1245–1285. doi: 10.1111/j.1475-679X.2012.00463.x
[Correction added after online publication September 4, 2012: the author name “STACIE K. LAPLANTE” was misspelled “STACIE K. LAPLANT.” This has been corrected.]
- Issue online: 23 OCT 2012
- Version of Record online: 4 SEP 2012
- Accepted manuscript online: 14 JUL 2012 12:10PM EST
- Received 17 May 2011; accepted 6 June 2012
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