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

Authors

Zackery D. Fox, Brigham Young University - ProvoFollow
Ryan J. Wilson, University of Iowa

Keywords

income shifting, internal reporting behavior, affiliate managers

Abstract

Klassen and Valle Ruiz (hereafter KVR) investigate an interesting question that has not been explored in existing research. Specifically, they look at the effect of a change in income shifting strategy on affiliate managers’ internal reporting choices. The paper adds to a growing category of the tax accounting literature examining the consequences of multinational enterprises (MNEs) tax-motivated income shifting for various stakeholders. KVR turn their focus within the firm by testing whether distortions caused by tax-motivated income shifting alter affiliate managers’ internal reporting behavior.

Original Publication Citation

“Discussion of ‘The Effect of Changes in Income Shifting on Affiliate Managers’ Internal Reporting Decisions’” With Ryan Wilson. Contemporary Accounting Research, 2023 40(1): 120-165 (see Appendix 2)

BYU ScholarsArchive Citation

Fox, Zackery D. and Wilson, Ryan J., "Discussion of ‘The Effect of Changes in Income Shifting on Affiliate Managers’ Internal Reporting Decisions" (2022). Faculty Publications. 8679.
https://scholarsarchive.byu.edu/facpub/8679

Document Type

Peer-Reviewed Article

Publication Date

2022

Publisher

Contemporary Accounting Research

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Assistant Professor

Copyright Use Information

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