Cinthia Valle Ruiz

Catholic University of Lille - IESEG School of Management

Socle de la Grande Arche

1 Parvis de la Defense

Puteaux, Paris 92800

France

SCHOLARLY PAPERS

6

DOWNLOADS

593

SSRN CITATIONS

4

CROSSREF CITATIONS

0

Scholarly Papers (6)

The Effect of Changes in Income Shifting on Affiliate Managers’ Internal Reporting Decisions

Number of pages: 58 Posted: 18 May 2020 Last Revised: 05 Jul 2023
Kenneth J. Klassen and Cinthia Valle Ruiz
University of Waterloo - School of Accounting and Finance and Catholic University of Lille - IESEG School of Management
Downloads 146 (364,474)
Citation 3

Abstract:

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Multinational corporations, tax motivated income-shifting, financial reporting practices, managerial targets.

The Effect of Changes in Income Shifting on Affiliate Managers’ Internal Reporting Decisions

Contemporary Accounting Research, Forthcoming
Posted: 05 May 2022
Kenneth J. Klassen and Cinthia Valle Ruiz
University of Waterloo - School of Accounting and Finance and Catholic University of Lille - IESEG School of Management

Abstract:

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multinational corporations, tax-motivated income shifting, internal reporting practices, managerial targets

2.

The Impact of Intangible Assets’ Mobility on Intangibles Location and Income Shifting: Trademarks vs. Patents

Number of pages: 41 Posted: 18 Aug 2022 Last Revised: 25 Mar 2024
Lisa De Simone, Cinthia Valle Ruiz and Johannes Voget
University of Texas at Austin, Catholic University of Lille - IESEG School of Management and University of Mannheim
Downloads 132 (393,999)

Abstract:

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intangible assets, patents, trademarks, tax planning, income shifting

3.

Intertemporal Income Shifting for Investment Reasons: Evidence From Private Firms

Number of pages: 51 Posted: 18 May 2020 Last Revised: 05 Jul 2023
Catholic University of Lille - IESEG School of Management, International University of Monaco (IUM) and Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration
Downloads 106 (464,224)

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Corporate tax cuts; intertemporal income shifting; internal financing dependence; investment efficiency; private firms.

4.

Tax and Non-tax Government Policies and the Location and Relocation of Patents

Number of pages: 46 Posted: 18 Jun 2023
Lisa De Simone, Kenneth J. Klassen and Cinthia Valle Ruiz
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and Catholic University of Lille - IESEG School of Management
Downloads 88 (524,945)

Abstract:

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Multinational corporations, patent’s location choices, tax incentives, employment protection laws, tax benefits for highly skilled workers.

5.

Tax-Sensitive Institutional Investors and the Design of CEO Compensation Packages

Number of pages: 42 Posted: 19 Aug 2022 Last Revised: 26 Mar 2024
SDA BocconiBocconi University - Department of Accounting, Bocconi University - Department of AccountingBocconi University and Catholic University of Lille - IESEG School of Management
Downloads 85 (536,176)

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Tax sensitive institutional investors, shareholder taxes, executives’ compensation packages, stock options, dividend payout

6.

Tax-related Key Audit Matters and Changes in Corporate Income Shifting

Number of pages: 46 Posted: 04 Apr 2024
Catholic University of Lille - IESEG School of Management, North Carolina State University - Department of Accounting, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Catholic University of Lille - IESEG School of Management
Downloads 36 (802,323)

Abstract:

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Multinational corporations, income shifting, Key Audit Matters (KAMs), tax planning