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Keywords: accounting
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Journal Articles
Accounting and the Public Interest (2018) 18 (1): 53–80.
Published: 01 December 2018
... M. Hageman. June 2014 June 2018 2018 Aggressive use of tax havens has led to home country base erosion through income shifting. In 1965, U.S. revenue from corporate income taxes amounted to about a quarter of all federal tax revenue; today it accounts for less than 10 percent...
Journal Articles
Accounting and the Public Interest (2017) 17 (1): 31–59.
Published: 01 December 2017
...Mitchell J. Stein; Steven E. Salterio; Teri Shearer ABSTRACT Calls for greater transparency of accounting and financial information in the aftermath of Enron and other accounting scandals appeared to offer the opportunity for greater public accountability within financial reporting. Our analysis...