Kenneth J. Klassen

University of Waterloo - School of Accounting and Finance

Professor

Waterloo, Ontario N2L 3G1

Canada

SCHOLARLY PAPERS

29

DOWNLOADS
Rank 5,038

SSRN RANKINGS

Top 5,038

in Total Papers Downloads

8,887

SSRN CITATIONS
Rank 10,907

SSRN RANKINGS

Top 10,907

in Total Papers Citations

62

CROSSREF CITATIONS

38

Scholarly Papers (29)

1.

E-Commerce and International Tax Planning

Number of pages: 42 Posted: 21 Jun 2004
Kenneth J. Klassen and Carla Carnaghan
University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Downloads 1,296 (16,183)

Abstract:

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International Tax Planning, Electronic Commerce, Foreign Trade

2.

Transfer Pricing: Strategies, Practices, and Tax Minimization

Contemporary Accounting Research, Vol. 34, No. 1, 2017
Number of pages: 61 Posted: 13 Feb 2013 Last Revised: 22 Jul 2018
Kenneth J. Klassen, Petro Lisowsky and Devan Mescall
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads 801 (32,693)
Citation 7

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transfer pricing, multinational tax planning, tax minimization, tax compliance

3.

The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness

The Accounting Review, Vol. 91, No. 1, 2016
Number of pages: 51 Posted: 26 Sep 2012 Last Revised: 22 Jul 2018
Kenneth J. Klassen, Petro Lisowsky and Devan Mescall
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads 769 (34,541)
Citation 13

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tax preparer, auditor, tax fee, FIN 48, tax aggressiveness

4.

Stock Repurchases Associated with Stock Options Do Represent Dollars Out of Shareholders' Wallets

EFMA 2001 Lugano Meetings
Number of pages: 32 Posted: 28 May 2001
Kenneth J. Klassen and Ranjini Jha
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 609 (47,264)
Citation 6

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Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending

CAAA Annual Conference 2013
Number of pages: 51 Posted: 07 Jun 2012 Last Revised: 03 Dec 2017
Vishal P. Baloria, Kenneth J. Klassen and Christine I. Wiedman
Boston College, University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads 498 (60,320)

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shareholder activism, corporate political spending, disclosure, environmental, social and governance issues

Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending

Contemporary Accounting Research, Forthcoming
Posted: 01 Aug 2018
Vishal P. Baloria, Kenneth J. Klassen and Christine I. Wiedman
Boston College, University of Waterloo - School of Accounting and Finance and University of Waterloo

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shareholder activism, corporate political spending, disclosure, environmental, social, governance issues

6.

How Does Transfer Pricing Risk Affect Premia in Cross-Border Mergers and Acquisitions?

Number of pages: 59 Posted: 02 Jul 2014
Devan Mescall and Kenneth J. Klassen
University of Saskatchewan and University of Waterloo - School of Accounting and Finance
Downloads 483 (63,377)
Citation 7

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Transfer pricing, tax, tax risk, multinational, taxation, acquisition, premia, premium, M&A, merger

7.

Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?

Journal of Accounting Research, Vol. 50, No. 5, pp.1245-1286, 2012
Number of pages: 57 Posted: 21 Apr 2011 Last Revised: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 456 (68,033)
Citation 28

Abstract:

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Income shifting, tax planning

8.

E-Commerce and Tax Planning: Canadian Experiences

Canadian Accounting Perspectives, Vol. 3, No. 2, Fall 2004
Number of pages: 48 Posted: 05 Nov 2004
University of Lethbridge - Faculty of Management, Memorial University of Newfoundland, University of Waterloo - School of Accounting and Finance and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 438 (71,415)

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Electronic commerce, income tax planning, Canada, small business

9.

The Stock Price Reaction to Repricing Employee Stock Options

Number of pages: 22 Posted: 27 Nov 2001
John R. M. Hand, Barbara M. Grein and Kenneth J. Klassen
University of North Carolina Kenan-Flagler Business School, Drexel University - Department of Accounting and Tax and University of Waterloo - School of Accounting and Finance
Downloads 412 (76,906)
Citation 1

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Stock options; Repricing; Canadian firms

10.

The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOS

Number of pages: 36 Posted: 15 Oct 1998
Kenneth J. Klassen and Amin Mawani
University of Waterloo - School of Accounting and Finance and York University - Department of Accounting
Downloads 328 (99,768)
Citation 5

Abstract:

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11.

The Stock Price Reactions to the Repricing of Employee Stock Options

Number of pages: 38 Posted: 02 May 2003
Barbara M. Grein, John R. M. Hand and Kenneth J. Klassen
Drexel University - Department of Accounting and Tax, University of North Carolina Kenan-Flagler Business School and University of Waterloo - School of Accounting and Finance
Downloads 304 (108,447)
Citation 2

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stock options, repricing, Canadian firms

12.

A Model of the Cost of Income Shifting with an Application to Tax Planning and E-Commerce

Number of pages: 39 Posted: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 284 (116,633)
Citation 1

Abstract:

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tax planning, e-commerce, income shifting

13.

Assessing the Market Reaction to Unfavorable Tax Settlements: Using Textual Analysis to Categorize Ambiguous Tabulated Disclosures

Number of pages: 51 Posted: 16 Jan 2014 Last Revised: 20 May 2017
Andrew M. Bauer and Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 280 (118,441)
Citation 4

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disclosure form, tax settlement, textual analysis, uncertain tax benefit

14.

The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations

Singapore Management University School of Accountancy Research Paper No. 2017-59
Number of pages: 58 Posted: 11 Nov 2016 Last Revised: 08 Aug 2018
Travis Chow, Sterling Huang, Kenneth J. Klassen and Jeffrey Ng
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 275 (120,691)
Citation 1

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Headquarter Relocation, Corporate Tax, Income Apportionment Formula, Tax Planning

15.

Dynamic Tax Planning with an Application to Estate Freezes

Tuck Business School Working Paper No. 03-31
Number of pages: 24 Posted: 06 Nov 2003
Richard C. Sansing and Kenneth J. Klassen
Tuck School of Business at Dartmouth and University of Waterloo - School of Accounting and Finance
Downloads 262 (126,995)

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Tax planning, estate freezes, real options, family-owned businesses

16.

Valuation of Income Trusts: An Exploration of Clienteles and Implicit Taxes

Number of pages: 39 Posted: 24 Apr 2006
Kenneth J. Klassen and Devan Mescall
University of Waterloo - School of Accounting and Finance and University of Saskatchewan
Downloads 244 (136,480)
Citation 4

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Equity valuation, taxation, income trust, REITs

17.

The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting

Contemporary Accounting Research, Vol. 29, No. 3, pp. 928-955, Fall 2012
Number of pages: 47 Posted: 13 Jun 2011 Last Revised: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 191 (172,068)
Citation 5

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Income shifting, tax planning, financial reporting incentives, multinational corporations

18.

The Corporate Governance of Profit Shifting

Number of pages: 40 Posted: 26 Aug 2018 Last Revised: 12 Nov 2019
Manthos D. Delis, Panagiotis Karavitis and Kenneth J. Klassen
Montpellier Business School, University of Glasgow - Adam Smith Business School and University of Waterloo - School of Accounting and Finance
Downloads 188 (174,580)

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Corporate governance; Profit shifting; Board structure; Directors’ experience; CEO duality

19.

Targets' Tax Shelter Participation and Takeover Premiums

Singapore Management University School of Accountancy Research Paper No. 2015-36
Number of pages: 64 Posted: 09 Jul 2015
Travis Chow, Kenneth J. Klassen and Yanju Liu
Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and Singapore Management University - School of Accountancy
Downloads 188 (174,580)
Citation 5

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tax sheltering, tax aggressiveness, takeover premium

20.

Investor Response to Tax Related SEC Comment Letters

Rotman School of Management Working Paper No. 3157739
Number of pages: 50 Posted: 24 Apr 2018
Alexander Edwards, Kenneth J. Klassen and Karen Pinto
University of Toronto - Rotman School of Management, University of Waterloo - School of Accounting and Finance and University of Waterloo - University of Waterloo, Faculty of Arts, School of Accounting and Finance, Students
Downloads 150 (212,157)
Citation 1

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Taxes, SEC Comment Letters, Market Reaction, Tax Aggressiveness

21.

The Effect of Income-Shifting Aggressiveness on Corporate Investment

Stanford University Graduate School of Business Research Paper No. 18-38
Number of pages: 41 Posted: 26 Aug 2018 Last Revised: 08 Dec 2019
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce
Downloads 148 (214,480)
Citation 5

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Investment, tax aggressiveness, income shifting

22.

Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 57 Posted: 19 Nov 2013 Last Revised: 04 Feb 2016
Vishal P. Baloria and Kenneth J. Klassen
Boston College and University of Waterloo - School of Accounting and Finance
Downloads 119 (254,109)
Citation 6

Abstract:

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tax policy; corporate political activity; political cost hypothesis

23.

Auditing the Auditors: Tax Auditors’ Assessments and Incentives

C.D. Howe Institute ebrie 234
Number of pages: 10 Posted: 16 Apr 2016
Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance
Downloads 91 (304,890)
Citation 6

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Fiscal and Tax Policy

24.

Managers’ Use of Tax Settlements in Future Uncertain Tax Benefit Accruals

Number of pages: 48 Posted: 20 Jun 2019
Andrew M. Bauer and Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 43 (446,022)
Citation 1

Abstract:

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disclosure, tax settlement, textual analysis, uncertain tax benefit

25.

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

Number of pages: 55 Posted: 18 May 2020
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 21 (557,106)

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multinational corporations, tax motivated income-shifting, financial reporting practices, transfer pricing risk, information asymmetry

26.

Market Pressure and Multinational Corporations’ Tax-Motivated Decisions: Evidence from an SEC Experiment

Number of pages: 44 Posted: 22 Jun 2020
Jeong-Bon Kim, Kenneth J. Klassen and Betty (Bin) Xing
City University of Hong Kong, University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads 9 (636,514)

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International Tax, Repatriation, AJCA, Reg SHO, Internal Capital Market

27.

Tax Risk as the Likelihood of an Unfavorable Settlement with Tax Authorities

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Andrew Bauer and Kenneth J. Klassen
University of Illinois at Urbana-Champaign and University of Waterloo - School of Accounting and Finance

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tax risk, risk management, cash effective tax rates, tax settlement

28.

Unprofitable Affiliates and Income Shifting Behavior

Forthcoming, The Accounting Review
Posted: 16 Oct 2013 Last Revised: 02 Jul 2016
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce

Abstract:

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transfer pricing, income shifting, losses

29.

State and Provincial Corporate Tax Planning: Income, Sales, Compensation and Assets Management

Posted: 09 May 1997
Kenneth J. Klassen and Douglas A. Shackelford
University of Waterloo - School of Accounting and Finance and University of North Carolina Kenan-Flagler Business School

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