Accepted by Lillian Fawn Mills. Klassen is grateful to the Social Sciences and Humanities Research Council of Canada for support. 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 also thank Lillian Mills (editor); two anonymous referees; Ben Ayers, Linda Bamber, Linda Krull, Kevin Markle, Sean McGuire, Terry Shevlin, Ryan Wilson; members of the Texas Tax Readings group; 2008 Canadian Tax Policy Symposium participants; 2009 American Taxation Association Midyear Meeting participants; 2009 American Accounting Association Meeting participants; 2009 National Tax Association Conference participants; and workshop participants at Florida International University, Michigan State University, Texas A&M University, and University of Connecticut for helpful comments.
The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting*
Version of Record online: 11 JAN 2012
© 2011 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 29, Issue 3, pages 928–955, Fall 2012 (September)
How to Cite
Klassen, K. J. and Laplante, S. K. (2012), The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting. Contemporary Accounting Research, 29: 928–955. doi: 10.1111/j.1911-3846.2011.01136.x
- Issue online: 13 SEP 2012
- Version of Record online: 11 JAN 2012
- Accepted manuscript online: 3 AUG 2011 03:45PM EST
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