We are especially grateful to the editor (Sidney Gray) and the anonymous reviewers for their many insightful suggestions. We thank discussants, Shannon Chen, Ni Li and Wendy Wilson, and participants at the 2012 CAAA conference, the 2013 Midyear Meeting of the Financial Accounting and Reporting Section (FARS) of the AAA, the 2013 AAA Annual Meeting, and the 2013 EAA Annual Congress, the seminar participants at the City University of Hong Kong, Fudan University, and the University of Ottawa for their comments and suggestions. J.-B. Kim acknowledges partial financial support for this research from the GRF grant of the Hong Kong SAR Government (Project No. 144511). All errors are, of course, ours.
Multinationals' Offshore Operations, Tax Avoidance, and Firm-Specific Information Flows: International Evidence
Article first published online: 4 JAN 2014
© 2014 John Wiley & Sons Ltd
Journal of International Financial Management & Accounting
Volume 25, Issue 1, pages 38–89, February 2014
How to Cite
Kim, J.-B. and Li, T. (2014), Multinationals' Offshore Operations, Tax Avoidance, and Firm-Specific Information Flows: International Evidence. Journal of International Financial Management & Accounting, 25: 38–89. doi: 10.1111/jifm.12013
- Issue published online: 4 JAN 2014
- Article first published online: 4 JAN 2014
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