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Virginia Polytechnic Institute & State University - Pamplin College of Business
Multinational Tax, Income Shifting, R&D, Intangibles, Base Erosion
risk assessment, key audit matters, tax enforcement, monitoring
FDII, GILTI, Human Capital, Investment, R&D, TCJA
in-person, remote, tax uncertainty, tax audit JEL Classification: H11, H25, M41, M48
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agency theory, multinational corporations and enterprises, international financial reporting, foreign earnings management, headquarters–subsidiary roles and relations
R&D tax incentive, R&D investment, Cross-border collaboration
block ownership, corporate governance, institutional investor, pension
multinational corporations and enterprises, international financial reporting, foreign earnings management, headquarters-subsidiary roles and relations, tax
When Mandatory Private Disclosure Meets Voluntary Public Disclosure: The Effect of Private Country-by-Country Reporting on Management Earnings Forecasts
Voluntary disclosure; disclosure regulation; management forecast; analyst forecast; country-by-country reporting
