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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.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies./
作者:	Nessa, Michelle Lynn.
面頁冊數:	128 p.
附註:	Source: Dissertation Abstracts International, Volume: 75-11(E), Section: A.
Contained By:	Dissertation Abstracts International75-11A(E).
標題:	Accounting. -
電子資源:	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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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.
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