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A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress

  • Conover, Teresa L.
  • Nichols, Nancy B.
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-41C2V14-2/2/d1fa0e7e769fb9b00b4c57aab5f04dbe
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 35 (2000)
    Issue (Month): 2 (07)
    Pages: 189-211

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    Handle: RePEc:eee:accoun:v:35:y:2000:i:2:p:189-211
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620179

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    1. Alford, Andrew W. & Jones, Jennifer J. & Zmijewski, Mark E., 1994. "Extensions and violations of the statutory SEC form 10-K filing requirements," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 229-254, January.
    2. Myron S. Scholes & G. Peter Wilson & Mark A. Wolfson, 1992. "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986," NBER Working Papers 4171, National Bureau of Economic Research, Inc.
    3. Rosenberg, Barr & Houglet, Michel, 1974. "Error Rates in CRSP and Compustat Data Bases and their Implications," Journal of Finance, American Finance Association, vol. 29(4), pages 1303-10, September.
    4. Cravens, Karen S. & Shearon, Winston Jr., 1996. "An outcome-based assessment of international transfer pricing policy," The International Journal of Accounting, Elsevier, vol. 31(4), pages 419-443.
    5. Sloan, Richard G., 1993. "Accounting earnings and top executive compensation," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 55-100, April.
    6. Bushman, Robert M. & Indjejikian, Raffi J., 1993. "Accounting income, stock price, and managerial compensation," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 3-23, April.
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