The effect of U.S. country-by-country reporting on U.S. multinationals’ tax-motivated income shifting and real activities

Nessa, M.L., Persson, A.V., Song, J.Z., Towery, E.M., Vernon, M.E. 2025. The effect of U.S. country-by-country reporting on U.S. multinationals’ tax-motivated income shifting and real activities. Journal of Accounting Research.