Browsing Accounting and Finance by Title
Now showing items 40-44 of 44
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Unprofitable Affiliates and Income Shifting Behavior
(American Accounting Association, 2017-05)Income shifting from high-tax to low-tax jurisdictions is considered a primary method of reducing worldwide tax burdens of multinational firms. Current losses also affect income shifting incentives. We extend prior approaches ... -
The Use of Fair Values to Assess Management's Stewardship: An Empirical Examination of UK Real Estate Firms
(University of Waterloo, 2010-09-29)The Financial Accounting Standards Board (FASB)/ International Accounting Standards Board (IASB) proposed Conceptual Framework solidifies stewardship as a primary financial reporting objective. Concurrently, fair value ... -
The Valuation of Economic Earnings and Income Shifting of U.S. Multinationals in Domestic and Foreign Jurisdictions
(University of Waterloo, 2022-02-15)I study U.S. multinationals' economic earnings and income shifting across their domestic and foreign jurisdictions. This study develops the concept of economic earnings, measures economic and shifted earnings, tests their ... -
Variable pay: Is it for the worker or the firm?
(Elsevier, 2019-10)Why do firms pay their workers with variable pay? The standard explanation appeals to a problem that the worker faces, e.g., agency. We develop a model of variable pay endogenously driven by the capital structure problem ... -
Working Smarter and Working Harder: Combining Learning and Performance Goals to Improve Performance in a High-Complexity Task Environment
(University of Waterloo, 2018-12-20)In a high-complexity task environment individual productivity can be improved through exerting more effort (i.e., working harder) as well as by learning improved task strategies. I examine the productivity effects of both ...