The effects of international differences in the tax treatment of goodwill: A reply
成果类型：
Article
署名作者：
Dunne, KM; Ndubizu, GA
署名单位：
Drexel University
刊物名称：
JOURNAL OF INTERNATIONAL BUSINESS STUDIES
ISSN/ISSBN：
0047-2506
DOI：
10.1057/palgrave.jibs.8490146
发表日期：
1996
页码：
593-596
关键词：
摘要：
This reply summarizes the major findings of Dunne and Ndubizu [1995] and addresses the comments of Nobes [1996]. The assumptions underlying the tax hypothesis [Dunne and Ndubizu 1995] are reviewed. A possible suggestion for a direct test of the hypothesis is presented as well as the requirements for the falsification of a hypothesis.
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