Publications

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[ Author(Desc)] Title Type Year
B
Berger L, Klassen K, Libby T, Webb A. Complacency and giving up across repeated tournaments: Evidence from the field. Journal of Management Accounting Research. 2013 ;25(1):143-168.
C
Chow T, Klassen K, Liu Y. Targets’ tax shelter participation and takeover premiums. Contemporary Accounting Research. 2016 ;34(4):1440-1472.
D
De_Simone L, Seidman J, Klassen K. Unprofitable affiliates and income shifting behavior. The Accounting Review. Accepted .
K
Klassen K, Lisowsky P, Mescall D. Transfer pricing: Strategies, practices and tax minimization. Contemporary Accounting Research. Accepted .
Klassen K, Lisowsky P, Mescall D. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness. The Accounting Review. 2016 ;91(1):179-205.
Klassen K, Laplante S, Carnaghan C. A model of multinational income shifting and an application to tax planning with e-commerce. Journal of the American Taxation Association. 2014 ;36(2):27-53.
Klassen K, Laplante S. Are U.S. multinational corporations becoming more aggressive income shifters?. Journal of Accounting Research. 2012 ;50(5):1245–1285.
Klassen K, Laplante S. The effect of foreign reinvestment and financial reporting incentives on cross-jurisdictional income shifting. Contemporary Accounting Research. 2012 ;29(3):928–955.
Klassen K, Mescall D. Investor taxes and equity pricing: Using income trusts in a cross-sectional analysis. Canadian Tax Journal. 2012 ;60(3):1-34.