Fotis Delis

European Commission, Joint Research Centre

Seville

Spain

  • European Commission, Joint Research Centre

SCHOLARLY PAPERS

4

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6

Scholarly Papers (4)

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1.

Corporate Governance and Profit Shifting: The Role of the Audit Committee

Forthcoming, European Accounting Review
Number of pages: 67 Posted: 26 Aug 2018 Last Revised: 02 Nov 2021
Fotis Delis, Manthos D. Delis, Panagiotis Karavitis and Kenneth J. Klassen
European Commission, Joint Research Centre, Audencia Business School, University of Glasgow - Adam Smith Business School and University of Waterloo - School of Accounting and Finance
Downloads 450 (129,730)
Citation 3

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Corporate governance; Profit shifting; Audit committee; Directors’ experience; CEO duality

2.

Global Evidence on Profit Shifting Within Firms and Across Time

Journal of Accounting and Economics, Forthcoming
Number of pages: 82 Posted: 02 Dec 2022 Last Revised: 11 Oct 2024
Fotis Delis, Manthos D. Delis, Luc Laeven and Steven Ongena
European Commission, Joint Research Centre, Audencia Business School, European Central Bank (ECB) and University of Zurich - Department Finance
Downloads 399 (149,012)
Citation 1

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Profit shifting, multinational enterprises, nonparametric estimation, tax arbitrage, global sample, F23, H25, H26, H32, M41

3.

Profit Shifting and Firm Credit

Swiss Finance Institute Research Paper No. 23-70
Number of pages: 64 Posted: 31 Aug 2023
Fotis Delis, Manthos D. Delis, Sotirios Kokas, Luc Laeven and Steven Ongena
European Commission, Joint Research Centre, Audencia Business School, University of Essex - Essex Business School, European Central Bank (ECB) and University of Zurich - Department Finance
Downloads 140 (410,810)

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Corporate taxes; Profit shifting; Bank credit; Loan Spreads; Taxation policy

4.

Global Evidence on Profit Shifting within Firms and Across Time

CEPR Discussion Paper No. DP16615
Number of pages: 72 Posted: 09 Nov 2021 Last Revised: 27 May 2022
Fotis Delis, Manthos D. Delis, Luc Laeven and Steven Ongena
European Commission, Joint Research Centre, Audencia Business School, European Central Bank (ECB) and University of Zurich - Department Finance
Downloads 2 (1,228,403)
Citation 2
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global sample, institutional quality, intangible assets, Multinational Enterprises, Nonparametric estimation, Profit shifting