Are US multinational corporations becoming more aggressive income shifters? KJ Klassen, SK Laplante Journal of Accounting Research 50 (5), 1245-1285, 2012 | 428 | 2012 |
Geographic income shifting by multinational corporations in response to tax rate changes K Klassen, M Lang, M Wolfson Journal of accounting research 31, 141-173, 1993 | 396 | 1993 |
The impact of inside ownership concentration on the trade-off between financial and tax reporting KJ Klassen Accounting Review, 455-474, 1997 | 309 | 1997 |
Transfer pricing: Strategies, practices, and tax minimization KJ Klassen, P Lisowsky, D Mescall Contemporary Accounting Research 34 (1), 455-493, 2017 | 279 | 2017 |
The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness KJ Klassen, P Lisowsky, D Mescall The Accounting Review 91 (1), 179-205, 2016 | 269 | 2016 |
Unprofitable affiliates and income shifting behavior L De Simone, KJ Klassen, JK Seidman The Accounting Review 92 (3), 113-136, 2017 | 232 | 2017 |
A cross‐national comparison of R&D expenditure decisions: tax incentives and financial constraints KJ Klassen, JA Pittman, MP Reed, S Fortin Contemporary Accounting Research 21 (3), 639-680, 2004 | 189 | 2004 |
State and provincial corporate tax planning: income shifting and sales apportionment factor management KJ Klassen, DA Shackelford Journal of Accounting and Economics 25 (3), 385-406, 1998 | 185 | 1998 |
The effect of foreign reinvestment and financial reporting incentives on cross‐jurisdictional income shifting KJ Klassen, SK Laplante Contemporary Accounting Research 29 (3), 928-955, 2012 | 136 | 2012 |
The impact of financial and tax reporting incentives on option grants to Canadian CEOs KJ Klassen, A Mawani Contemporary Accounting Research 17 (2), 227-262, 2000 | 95 | 2000 |
Shareholder activism and voluntary disclosure initiation: The case of political spending VP Baloria, KJ Klassen, CI Wiedman Contemporary Accounting Research 36 (2), 904-933, 2019 | 88* | 2019 |
How does transfer pricing risk affect premiums in cross‐border mergers and acquisitions? D Mescall, KJ Klassen Contemporary Accounting Research 35 (2), 830-865, 2018 | 80 | 2018 |
Complacency and giving up across repeated tournaments: Evidence from the field L Berger, KJ Klassen, T Libby, A Webb Journal of Management Accounting Research 25 (1), 143-167, 2013 | 69 | 2013 |
The effect of income-shifting aggressiveness on corporate investment L De Simone, KJ Klassen, JK Seidman Journal of Accounting and Economics 74 (1), 101491, 2022 | 66* | 2022 |
A model of multinational income shifting and an application to tax planning with e-commerce KJ Klassen, SK Laplante, C Carnaghan The Journal of the American Taxation Association 36 (2), 27-53, 2014 | 64 | 2014 |
Targets' tax shelter participation and takeover premiums T Chow, KJ Klassen, Y Liu Contemporary Accounting Research 33 (4), 1440-1472, 2016 | 49 | 2016 |
Supporting tax policy change through accounting discretion: Evidence from the 2012 elections VP Baloria, KJ Klassen Management Science 64 (10), 4893-4914, 2018 | 41 | 2018 |
The influence of corporate income taxes on investment location: Evidence from corporate headquarters relocations T Chow, S Huang, KJ Klassen, J Ng Management Science 68 (2), 1404-1425, 2022 | 30* | 2022 |
Assessing the market reaction to unfavorable tax settlements: Using textual analysis to categorize ambiguous tabulated disclosures AM Bauer, KJ Klassen Available at SSRN 2379666, 2017 | 28* | 2017 |
Stock price reactions to the repricing of employee stock options BM Grein, JRM Hand, KJ Klassen Contemporary Accounting Research 22 (4), 791-828, 2005 | 28 | 2005 |