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Keywords: foreign earnings
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Journal Articles
Journal of International Accounting Research (2021) 20 (2): 51–81.
Published: 01 June 2021
...Iftekhar Hasan; Ibrahim Siraj; Amine Tarazi; Qiang Wu ABSTRACT We examine the pricing of U.S. multinational firms' foreign earnings in regard to their risk of expropriation and unfair treatment by the governments of the countries in which their international subsidiaries are located. Using 8,891...
Includes: Supplementary data