Kenneth J. Klassen

University of Waterloo - School of Accounting and Finance

Professor

Waterloo, Ontario N2L 3G1

Canada

  • University of Waterloo - School of Accounting and Finance

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    • Tel: 519-888-4567 x38550
    • Fax: 519-888-7562
SCHOLARLY PAPERS

29

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87

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40

Scholarly Papers (29)

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1.

E-Commerce and International Tax Planning

Number of pages: 42 Posted: 21 Jun 2004
Kenneth J. Klassen and Carla Carnaghan
University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Downloads 1,308 (17,842)
Citation 1

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International Tax Planning, Electronic Commerce, Foreign Trade

2.

Transfer Pricing: Strategies, Practices, and Tax Minimization

Contemporary Accounting Research, Vol. 34, No. 1, 2017
Number of pages: 61 Posted: 13 Feb 2013 Last Revised: 22 Jul 2018
Kenneth J. Klassen, Petro Lisowsky and Devan Mescall
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads 853 (33,305)
Citation 13

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transfer pricing, multinational tax planning, tax minimization, tax compliance

3.

The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness

The Accounting Review, Vol. 91, No. 1, 2016
Number of pages: 51 Posted: 26 Sep 2012 Last Revised: 22 Jul 2018
Kenneth J. Klassen, Petro Lisowsky and Devan Mescall
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads 833 (34,421)
Citation 22

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tax preparer, auditor, tax fee, FIN 48, tax aggressiveness

4.

Stock Repurchases Associated with Stock Options Do Represent Dollars Out of Shareholders' Wallets

Number of pages: 32 Posted: 28 May 2001
Kenneth J. Klassen and Ranjini Jha
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 619 (51,304)
Citation 6

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5.

Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending

Downloads 513 ( 65,049)

Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending

CAAA Annual Conference 2013
Number of pages: 51 Posted: 07 Jun 2012 Last Revised: 03 Dec 2017
Vishal P. Baloria, Kenneth J. Klassen and Christine I. Wiedman
Boston College, University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads 513 (64,347)
Citation 3

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shareholder activism, corporate political spending, disclosure, environmental, social and governance issues

Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending

Contemporary Accounting Research, Forthcoming
Posted: 01 Aug 2018
Vishal P. Baloria, Kenneth J. Klassen and Christine I. Wiedman
Boston College, University of Waterloo - School of Accounting and Finance and University of Waterloo

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shareholder activism, corporate political spending, disclosure, environmental, social, governance issues

6.

How Does Transfer Pricing Risk Affect Premia in Cross-Border Mergers and Acquisitions?

Number of pages: 59 Posted: 02 Jul 2014
Devan Mescall and Kenneth J. Klassen
University of Saskatchewan and University of Waterloo - School of Accounting and Finance
Downloads 506 (66,192)
Citation 6

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Transfer pricing, tax, tax risk, multinational, taxation, acquisition, premia, premium, M&A, merger

7.

Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?

Journal of Accounting Research, Vol. 50, No. 5, pp.1245-1286, 2012
Number of pages: 57 Posted: 21 Apr 2011 Last Revised: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 467 (73,107)
Citation 34

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Income shifting, tax planning

8.

E-Commerce and Tax Planning: Canadian Experiences

Number of pages: 48 Posted: 05 Nov 2004
Carla Carnaghan, Pauline Downer, Kenneth J. Klassen and Jeffrey Pittman
University of Lethbridge - Faculty of Management, Memorial University of Newfoundland, University of Waterloo - School of Accounting and Finance and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 440 (78,491)

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Electronic commerce, income tax planning, Canada, small business

9.

The Stock Price Reaction to Repricing Employee Stock Options

Number of pages: 22 Posted: 27 Nov 2001
John R. M. Hand, Barbara M. Grein and Kenneth J. Klassen
University of North Carolina Kenan-Flagler Business School, Drexel University - Department of Accounting and Tax and University of Waterloo - School of Accounting and Finance
Downloads 414 (84,345)
Citation 1

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Stock options; Repricing; Canadian firms

10.

The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations

Singapore Management University School of Accountancy Research Paper No. 2017-59
Number of pages: 64 Posted: 11 Nov 2016 Last Revised: 28 Sep 2020
Travis Chow, Sterling Huang, Kenneth J. Klassen and Jeffrey Ng
The University of Hong Kong, Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 331 (108,958)
Citation 2

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Corporate Tax Rate; Headquarters Relocation; State Apportionment System

11.

The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOS

Number of pages: 36 Posted: 15 Oct 1998
Kenneth J. Klassen and Amin Mawani
University of Waterloo - School of Accounting and Finance and York University - Department of Accounting
Downloads 330 (109,311)
Citation 5

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12.

Assessing the Market Reaction to Unfavorable Tax Settlements: Using Textual Analysis to Categorize Ambiguous Tabulated Disclosures

Number of pages: 51 Posted: 16 Jan 2014 Last Revised: 20 May 2017
Andrew M. Bauer and Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 308 (117,730)
Citation 5

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disclosure form, tax settlement, textual analysis, uncertain tax benefit

13.

The Stock Price Reactions to the Repricing of Employee Stock Options

Number of pages: 38 Posted: 02 May 2003
Barbara M. Grein, John R. M. Hand and Kenneth J. Klassen
Drexel University - Department of Accounting and Tax, University of North Carolina Kenan-Flagler Business School and University of Waterloo - School of Accounting and Finance
Downloads 305 (119,044)
Citation 2

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stock options, repricing, Canadian firms

14.

A Model of the Cost of Income Shifting with an Application to Tax Planning and E-Commerce

Number of pages: 39 Posted: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 296 (122,831)
Citation 1

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tax planning, e-commerce, income shifting

15.

Dynamic Tax Planning with an Application to Estate Freezes

Number of pages: 24 Posted: 06 Nov 2003
Richard C. Sansing and Kenneth J. Klassen
Tuck School of Business at Dartmouth and University of Waterloo - School of Accounting and Finance
Downloads 264 (138,444)

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Tax planning, estate freezes, real options, family-owned businesses

16.

Valuation of Income Trusts: An Exploration of Clienteles and Implicit Taxes

Number of pages: 39 Posted: 24 Apr 2006
Kenneth J. Klassen and Devan Mescall
University of Waterloo - School of Accounting and Finance and University of Saskatchewan
Downloads 244 (149,669)

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Equity valuation, taxation, income trust, REITs

17.

The Corporate Governance of Profit Shifting

Number of pages: 60 Posted: 26 Aug 2018 Last Revised: 24 Aug 2020
Fotis Delis, Manthos D. Delis, Panagiotis Karavitis and Kenneth J. Klassen
University of Piraeus - Department of Economics, Montpellier Business School, University of Glasgow - Adam Smith Business School and University of Waterloo - School of Accounting and Finance
Downloads 227 (160,479)

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Corporate governance; Profit shifting; Audit committee; Directors’ experience; CEO duality

18.

The Effect of Income-Shifting Aggressiveness on Corporate Investment

Stanford University Graduate School of Business Research Paper No. 18-38
Number of pages: 41 Posted: 26 Aug 2018 Last Revised: 08 Dec 2019
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce
Downloads 199 (181,572)
Citation 6

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Investment, tax aggressiveness, income shifting

19.

The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting

Contemporary Accounting Research, Vol. 29, No. 3, pp. 928-955, Fall 2012
Number of pages: 47 Posted: 13 Jun 2011 Last Revised: 01 Mar 2013
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 196 (184,135)
Citation 4

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Income shifting, tax planning, financial reporting incentives, multinational corporations

20.

Targets' Tax Shelter Participation and Takeover Premiums

Singapore Management University School of Accountancy Research Paper No. 2015-36
Number of pages: 64 Posted: 09 Jul 2015
Travis Chow, Kenneth J. Klassen and Yanju Liu
The University of Hong Kong, University of Waterloo - School of Accounting and Finance and Hong Kong Baptist University – Department of Accountancy and Law
Downloads 195 (184,944)
Citation 6

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tax sheltering, tax aggressiveness, takeover premium

21.

Investor Response to Tax Related SEC Comment Letters

Rotman School of Management Working Paper No. 3157739
Number of pages: 50 Posted: 24 Apr 2018
Alexander Edwards, Kenneth J. Klassen and Karen Pinto
University of Toronto - Rotman School of Management, University of Waterloo - School of Accounting and Finance and University of Waterloo - University of Waterloo, Faculty of Arts, School of Accounting and Finance, Students
Downloads 176 (202,614)
Citation 2

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Taxes, SEC Comment Letters, Market Reaction, Tax Aggressiveness

22.

Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 57 Posted: 19 Nov 2013 Last Revised: 04 Feb 2016
Vishal P. Baloria and Kenneth J. Klassen
Boston College and University of Waterloo - School of Accounting and Finance
Downloads 127 (264,340)
Citation 9

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tax policy; corporate political activity; political cost hypothesis

23.

Auditing the Auditors: Tax Auditors’ Assessments and Incentives

C.D. Howe Institute ebrie 234
Number of pages: 10 Posted: 16 Apr 2016
Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance
Downloads 93 (327,771)
Citation 6

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Fiscal and Tax Policy

24.

Managers’ Use of Tax Settlements in Future Uncertain Tax Benefit Accruals

Number of pages: 48 Posted: 20 Jun 2019
Andrew M. Bauer and Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 56 (433,375)
Citation 1

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disclosure, tax settlement, textual analysis, uncertain tax benefit

25.

The Effect of Changes in Income Shifting on Affiliate Managers’ Internal Reporting Decisions

Number of pages: 58 Posted: 18 May 2020 Last Revised: 18 Mar 2021
Kenneth J. Klassen and Cinthia Valle Ruiz
University of Waterloo - School of Accounting and Finance and Catholic University of Lille - IESEG School of Management
Downloads 48 (463,569)

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Multinational corporations, tax motivated income-shifting, financial reporting practices, managerial targets.

26.

Market Pressure and Multinational Corporations’ Tax-Motivated Decisions: Evidence from an SEC Experiment

Number of pages: 44 Posted: 22 Jun 2020
Jeong-Bon Kim, Kenneth J. Klassen and Betty (Bin) Xing
City University of Hong Kong, University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads 29 (553,391)

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International Tax, Repatriation, AJCA, Reg SHO, Internal Capital Market

27.

Tax Risk as the Likelihood of an Unfavorable Settlement with Tax Authorities

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Andrew Bauer and Kenneth J. Klassen
University of Illinois at Urbana-Champaign and University of Waterloo - School of Accounting and Finance

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tax risk, risk management, cash effective tax rates, tax settlement

28.

Unprofitable Affiliates and Income Shifting Behavior

Forthcoming, The Accounting Review
Posted: 16 Oct 2013 Last Revised: 02 Jul 2016
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce

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transfer pricing, income shifting, losses

29.

State and Provincial Corporate Tax Planning: Income, Sales, Compensation and Assets Management

Posted: 09 May 1997
Kenneth J. Klassen and Douglas A. Shackelford
University of Waterloo - School of Accounting and Finance and University of North Carolina Kenan-Flagler Business School

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