NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Accounting Standards, Information Flow, and Firm Investment Behavior

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Jason Cummins, Trevor Harris, Kevin Hassett

Chapter in NBER book The Effects of Taxation on Multinational Corporations (1995), Martin Feldstein, James R. Hines Jr., R. Glenn Hubbard (p. 181 - 224)*
Published in January 1995

This chapter first appeared as NBER working paper w4685, Accounting Standards, Information Flow, and Firm Investment Behavior, Jason G. Cummins, Trevor S. Harris, Kevin A. Hassett
This chapter first appeared as NBER working paper w4690, Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting, Roger H. Gordon, Jeffrey K. MacKie-Mason

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