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The effect of income shifting on the implied cost of equity capital: evidence from US multinational corporations
Accounting and Business Research ( IF 2.0 ) Pub Date : 2020-09-24 , DOI: 10.1080/00014788.2020.1808440
Grant Richardson 1 , Grantley Taylor 2 , Ivan Obaydin 3 , Mostafa Monzur Hasan 1
Affiliation  

This study examines the effect of income shifting on the implied cost of equity capital (ICOE) for US multinational corporations (MNCs). We find that income shifting is significantly positively ass...

中文翻译:

收入转移对股权资本隐含成本的影响:来自美国跨国公司的证据

本研究考察了收入转移对美国跨国公司 (MNC) 的股权资本隐含成本 (ICOE) 的影响。我们发现收入转移是显着积极的...
更新日期:2020-09-24
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