Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations

Alghamdi, Fatmah Saeed A

Alghamdi FSA 2022 Public.pdf (1.657Mb)

Access Status

Open access

Authors

Alghamdi, Fatmah Saeed A

Date

2022

Supervisor

Lien Duong

Grantley Taylor

Baban Eulaiwi

Type

Thesis

Award

PhD

Metadata

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Faculty

Business and Law

School

School of Accounting, Economics and Finance

URI

http://hdl.handle.net/20.500.11937/91313

Collection

Curtin Theses

Abstract

This thesis is comprised of three essays. The first examines the relationship between income-shifting incentives and share repurchases. The second essay examines the association of income shifting and financial restatements. The third essay then investigates non-arm’s-length transactions, the existence of offshore financial centres, existence of a transfer pricing agreement and corporate cash holdings in US multinational corporations (MNCs, hereafter).