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Keywords: implied cost of equity capitalClose
Journal of International Accounting Research (2018) 17 (2): 41–70.
Published: 01 June 2018
...Grantley Taylor; Grant Richardson; Ahmed Al-Hadi; Ivan Obaydin ABSTRACT This study examines the effect of tax haven utilization on the implied cost of equity capital (ICOE) based on a sample of publicly listed U.S. multinational firms over the 2006–2014 period. Our regression results show that tax...