Anh Persson

University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy

Assistant Professor of Accountancy

291 Wohlers Hall

1206 South Sixth Street

Champaign, IL 61820

United States

http://https://giesbusiness.illinois.edu/profile/anh-vuong-persson

SCHOLARLY PAPERS

6

DOWNLOADS
Rank 44,770

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Top 44,770

in Total Papers Downloads

2,404

TOTAL CITATIONS
Rank 21,131

SSRN RANKINGS

Top 21,131

in Total Papers Citations

63

Scholarly Papers (6)

1.

A Reexamination of Investors’ Reaction to Tax Shelter News: Evidence from the Luxembourg Tax Leaks

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 06 Mar 2017 Last Revised: 29 Jan 2023
Wayne L. Nesbitt, Edmund Outslay and Anh Persson
Michigan State University, Eli Broad College of Business, Michigan State University - Department of Accounting & Information Systems and University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy
Downloads 1,014 (48,634)
Citation 11

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Luxembourg Tax Leaks, Tax Risk, Tax Avoidance, Event Study

Does Public Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry

Number of pages: 47 Posted: 06 Oct 2019 Last Revised: 18 Nov 2019
Preetika Joshi, Edmund Outslay and Anh Persson
McGill University , Michigan State University - Department of Accounting & Information Systems and University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy
Downloads 389 (162,803)
Citation 44

Abstract:

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public country-by-country reporting, tax transparency, income shifting, tax avoidance

Does Public Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry

Contemporary Accounting Research, Forthcoming
Posted: 31 Mar 2020
Preetika Joshi, Edmund Outslay and Anh Persson
McGill University , Michigan State University - Department of Accounting & Information Systems and University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy

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public country-by-country reporting, tax transparency, income shifting, tax avoidance

3.

The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities

Number of pages: 65 Posted: 14 Jun 2022 Last Revised: 21 Oct 2024
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy, University of Missouri - Trulaske College of Business, University of Georgia and University of Illinois at Chicago - Department of Accounting
Downloads 378 (169,785)
Citation 7

Abstract:

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Country-by-country reporting, disclosure regulation, BEPS, income shifting, IRS

4.

Third-Party Reporting and Cross-Border Tax Planning

Rotman School of Management Working Paper No. 3792342
Number of pages: 52 Posted: 03 Jun 2021 Last Revised: 16 Jan 2024
University of Toronto - Rotman School of Management, University of Illinois and University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy
Downloads 375 (171,271)
Citation 1

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Cross-border tax planning; Third-party reporting; Mandatory disclosure regime; DAC6.

5.

The Effect of Private Country-by-Country Reporting on Mergers and Acquisitions

Number of pages: 55 Posted: 19 Dec 2024 Last Revised: 19 Feb 2025
California State University, Fullerton - Department of Accounting, University of Houston - Department of Accountancy & Taxation, CSU Fullerton and University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy
Downloads 126 (483,904)

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6.

The Effect of Non-U.S. Tax Authority Monitoring on U.S. Multinationals’ Affiliates Income Shifting: Evidence from EDGAR Search Activity

Number of pages: 61 Posted: 27 Mar 2024 Last Revised: 03 Apr 2024
CSU Fullerton, University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy, University of California-IrvineUniversity of California-Irvine and University of Illinois at Urbana-Champaign
Downloads 122 (496,200)

Abstract:

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tax authority monitoring, income shifting, tax avoidance, tax coordination

Other Papers (1)

Total Downloads: 314
1.

When Mandatory Private Disclosure Meets Voluntary Public Disclosure: The Effect of Private Country-by-Country Reporting on Management Earnings Forecasts

Number of pages: 55 Posted: 07 Oct 2020 Last Revised: 21 Oct 2024
CSU Fullerton, Virginia Polytechnic Institute & State University - Pamplin College of Business, Michigan State University and University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy
Downloads 314 (296,990)

Abstract:

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Voluntary disclosure; disclosure regulation; management forecast; analyst forecast; country-by-country reporting