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The U.S. tax and financial reporting...

Nessa, Michelle Lynn.

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The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies.

Record Type:	Electronic resources : Monograph/item
Title/Author:	The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies./
Author:	Nessa, Michelle Lynn.
Description:	128 p.
Notes:	Source: Dissertation Abstracts International, Volume: 75-11(E), Section: A.
Contained By:	Dissertation Abstracts International75-11A(E).
Subject:	Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3628420
ISBN:	9781321041330

The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies.
Nessa, Michelle Lynn.

The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies. - 128 p.

Source: Dissertation Abstracts International, Volume: 75-11(E), Section: A.

Thesis (Ph.D.)--The University of Iowa, 2014.

This item must not be sold to any third party vendors.

This paper examines the impact of the U.S. tax and financial reporting treatment of foreign earnings on the payouts to shareholders of U.S. multinational companies (MNCs). I find the U.S. tax and financial reporting treatment of foreign earnings weakens the otherwise strong, positive association between foreign earnings and the probability and level of dividend payments, but I do not observe an effect on the probability or level of stock repurchases or on the level of total payout. I also find U.S. MNCs with tax and/or financial reporting incentives to keep their foreign profits reinvested abroad make more extensive use of repurchases than dividends when making distributions to shareholders. This study contributes to our understanding of the impact of the current U.S. worldwide tax system on U.S. MNCs' real decisions.

ISBN: 9781321041330Subjects--Topical Terms:

557516
Accounting.

The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies.
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020 $a 9781321041330
035 $a (MiAaPQ)AAI3628420
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100 1 $a Nessa, Michelle Lynn. $3 3177778
245 1 4 $a The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies.
300 $a 128 p.
500 $a Source: Dissertation Abstracts International, Volume: 75-11(E), Section: A.
500 $a Advisers: Daniel Collins; Cristi Gleason.
502 $a Thesis (Ph.D.)--The University of Iowa, 2014.
506 $a This item must not be sold to any third party vendors.
520 $a This paper examines the impact of the U.S. tax and financial reporting treatment of foreign earnings on the payouts to shareholders of U.S. multinational companies (MNCs). I find the U.S. tax and financial reporting treatment of foreign earnings weakens the otherwise strong, positive association between foreign earnings and the probability and level of dividend payments, but I do not observe an effect on the probability or level of stock repurchases or on the level of total payout. I also find U.S. MNCs with tax and/or financial reporting incentives to keep their foreign profits reinvested abroad make more extensive use of repurchases than dividends when making distributions to shareholders. This study contributes to our understanding of the impact of the current U.S. worldwide tax system on U.S. MNCs' real decisions.
590 $a School code: 0096.
650 4 $a Accounting. $3 557516
650 4 $a Economics. $3 517137
650 4 $a American studies. $3 2122720
690 $a 0272
690 $a 0501
690 $a 0323
710 2 $a The University of Iowa. $b Business Administration. $3 1265140
773 0 $t Dissertation Abstracts International $g 75-11A(E).
790 $a 0096
791 $a Ph.D.
792 $a 2014
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3628420