Determinants of Corporate Financial Factors on Tax Reporting Strategy
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References listed on IDEAS
- MacKie-Mason, Jeffrey K, 1990. " Do Taxes Affect Corporate Financing Decisions?," Journal of Finance, American Finance Association, vol. 45(5), pages 1471-1493, December.
- DeFond, Mark L. & Jiambalvo, James, 1994. "Debt covenant violation and manipulation of accruals," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 145-176, January.
- repec:bla:joares:v:30:y:1992:i::p:103-124 is not listed on IDEAS
- Duke, Joanne C. & Hunt, Herbert III, 1990. "An empirical examination of debt covenant restrictions and accounting-related debt proxies," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 45-63, January.
More about this item
KeywordsDebt Ratio; Long-term Debt Ratio; Aggressive Financial Reporting; Aggressive Tax Reporting;
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
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