Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations
| dc.contributor.author | Alghamdi, Fatmah Saeed A | |
| dc.contributor.supervisor | Lien Duong | en_US |
| dc.contributor.supervisor | Grantley Taylor | en_US |
| dc.contributor.supervisor | Baban Eulaiwi | en_US |
| dc.date.accessioned | 2023-04-04T01:00:17Z | |
| dc.date.available | 2023-04-04T01:00:17Z | |
| dc.date.issued | 2022 | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/91313 | |
| dc.description.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). | en_US |
| dc.publisher | Curtin University | en_US |
| dc.title | Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations | en_US |
| dc.type | Thesis | en_US |
| dcterms.educationLevel | PhD | en_US |
| curtin.department | School of Accounting, Economics and Finance | en_US |
| curtin.accessStatus | Open access | en_US |
| curtin.faculty | Business and Law | en_US |
| curtin.contributor.orcid | Alghamdi, Fatmah Saeed A [0000-0001-5904-8170] | en_US |