Cross-jurisdictional income shifting and earnings valuation

被引：137

作者：

Collins, J ^{[1
]}

Kemsley, D

Lang, M

机构：

[1] Univ N Carolina, Chapel Hill, NC 27515 USA

[2] Columbia Univ, New York, NY 10027 USA

来源：

JOURNAL OF ACCOUNTING RESEARCH | 1998年 / 36卷 / 02期

关键词：

D O I：

10.2307/2491475

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

页码：209 / 229

页数：21

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