[求助]求助英文会计文献3篇
1. Douglas A. Shackelford.
Discussion of The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions and Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes.
Journal of Accounting Research, Vol. 31, Studies on International Accounting (1993), pp. 174-182
2. Maydew, Edward L.
Empirical Tax Research in Accounting: A Discussion(December 28, 2000).
JAE Rochester Conference April 2000.
3. David A. Guenther
Earnings Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act
The Accounting Review, Vol. 69, No. 1 (Jan., 1994), pp. 230-243
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