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Tax waiver year effect on earnings management practices in Malaysia. (2012). Ibrahim Kamal Abdul Rahman, ; Haniff, Mohd Nizal ; Hashim, Jafni .
In: Journal of Financial Reporting and Accounting.
RePEc:eme:jfrapp:v:10:y:2012:i:2:p:171-189.

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  1. Earnings Management, Equity-based Compensation, Economic Conjuncture and Governance Mechanisms: A Comparative Study between France and the United States. (2017). Bouras, Mehdi ; Gallali, Mohamed Imen .
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2017-02-78.

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References

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Cocites

Documents in RePEc which have cited the same bibliography

  1. Would a CCCTB mitigate profit shifting?. (2016). Keser, Claudia ; Oestreicher, Andreas ; Kimpel, Gerrit .
    In: CIRANO Working Papers.
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  2. Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform. (2015). Kari, Seppo ; Harju, Jarkko.
    In: CESifo Working Paper Series.
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  3. The Impact of Thin Capitalization Rules on the Location of Multinational Firms Foreign Affiliates. (2015). Wamser, Georg ; Merlo, Valeria ; Riedel, Nadine.
    In: CESifo Working Paper Series.
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  4. Knocking on Tax Haven’s Door: multinational firms and transfer pricing. (2015). Toubal, Farid ; Parenti, Mathieu ; Martin, Julien ; Davies, Ronald.
    In: Working Papers.
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  5. Evidence for profit shifting with tax sensitive capital stocks. (2013). Loretz, Simon ; Mokkas, Socrates .
    In: Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
    RePEc:zbw:vfsc13:79847.

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  6. Tax waiver year effect on earnings management practices in Malaysia. (2012). Ibrahim Kamal Abdul Rahman, ; Haniff, Mohd Nizal ; Hashim, Jafni .
    In: Journal of Financial Reporting and Accounting.
    RePEc:eme:jfrapp:v:10:y:2012:i:2:p:171-189.

    Full description at Econpapers || Download paper

  7. Are Multinational Corporate Tax Rules as Important as Tax Rates?. (2012). Swenson, Charles ; Lee, Namryoung.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:47:y:2012:i:2:p:155-167.

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  8. Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals. (2012). Riedel, Nadine ; Dharmapala, Dhammika.
    In: CESifo Working Paper Series.
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  9. Designing Economic Instruments for the Environment in a Decentralized Fiscal System. (2011). Banzhaf, Spencer ; Alm, James.
    In: Working Papers.
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  10. Elasticities of Financial Instruments, Profits and Remuneration. (2011). Economics, Copenhagen .
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  11. Corporation tax asymmetries: effective tax rates and profit shifting. (2011). Gemmell, Norman ; Creedy, John.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:18:y:2011:i:4:p:422-435.

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  12. Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform. (2011). Kari, Seppo ; Harju, Jarkko.
    In: Working Papers.
    RePEc:fer:wpaper:27.

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  13. Heterogeneous firms, ‘profit shifting’ FDI and international tax competition. (2011). Schmidt-Eisenlohr, Tim ; Krautheim, Sebastian.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:95:y:2011:i:1:p:122-133.

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  14. The macro-economic impact of changing the rate of corporation tax. (2011). Conefrey, Thomas ; Fitz Gerald, John D., .
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  15. VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?. (2010). Buus, Tomas ; Brada, Jaroslav .
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  16. Behavioural responses to corporate profit taxation. (2010). Gemmell, Norman ; Creedy, John.
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  17. The proximity-concentration trade-off with profit shifting. (2010). Peralta, Susana ; Amerighi, Oscar.
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  18. A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle.
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  19. Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens. (2010). Johannesen, Niels.
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  20. Saving taxes through foreign plant ownership. (2010). Winner, Hannes ; Egger, Peter ; Eggert, Wolfgang.
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  21. Transfer Pricing Rules, OECD Guidelines, and Market Distortions. (2009). Picard, Pierre ; Peralta, Susana ; Behrens, Kristian ; PierreM. Picard, .
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  23. The Distorting Arm’s Length Principle. (2009). Keuschnigg, Christian ; Devereux, Michael.
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  24. Is Competition for FDI Bad for Regional Welfare?. (2009). De Feo, Giuseppe ; Amerighi, Oscar.
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  25. Theorie der Besteuerung nach Formula Apportionment − Untersuchung auftretender ökonomischer Effekte anhand eines Allgemeinen Gleichgewichtsmodells. (2008). Sommer, Christoph ; Dietrich, Maik .
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  26. On the Properties of Transfer Pricing Rules. (2008). Buus, Tomas ; Brada, Jaroslav .
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