Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy
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More about this item
Keywordscorporate taxation; asset impairments; write-downs of equity investments; tax planning; financial reporting; agency relationship;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2015-07-11 (Accounting & Auditing)
- NEP-LAW-2015-07-11 (Law & Economics)
- NEP-PBE-2015-07-11 (Public Economics)
- NEP-PUB-2015-07-11 (Public Finance)
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