Bringing it Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004
By Jennifer Blouin, Linda K. Krull. 2009
249 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/ce185aa302be2aaccb8ba245194fa4559ede0637
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Clive Lennox
- Jere R. Francis
- Dan S. Dhaliwal
- Dane M. Christensen
- Zitian Wang
- Scott D. Graffin
- Steven Boivie
- Daniel Aobdia
Citations in the corpus
- A review of tax research (2010, unknown): “See Blouin and Krull (2009), Dharmapala et al. (2009), and Faulkender and Petersen (2009).”
- Why Has the Value of Cash Increased Over Time? (2018, unknown): “Blouin and Krull (2009) observe that firms with relatively poor investment opportunities are more likely to repatriate cash under the American Jobs Creation Act of 2004.”
- Selection models in accounting research (2012, background): “For example, Bushee et al. (2003) stands outs in terms of justifying the variables in the first and second stage models, reporting sensitivity tests to alternative model specifications, and reporting diagnostic tests for multicollinearity.”
- Top Management Conservatism and Corporate Risk Strategies: Evidence from Managers' Personal Political Orientation and Corporate Tax Avoidance (2015, background): “Tax avoidance strategies involve making strategic choices regarding where to set up operations, how to compensate executives, when to pay dividends, how to manage cash, and more (Blouin and Krull, 2009; Foley et al., 2007; Scholes et al., 2008).”
- The Effect of Repatriation Tax Costs on U.S. Multinational Investment (2015, unknown): “This extended sample period permits analysis of firms’ investment immediately following the Act and is consistent with the period of the primary domestic reinvestment analysis conducted in Blouin and Krull (2009) and Dharmapala et al. (2011).”
- Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions (2010, unknown): “30 For more details on the Act and the dividend received deduction see IRC Section 965, IRS Notice 2005-10, Blouin and Krull (2009), Brennan (2008), Graham et al.”