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Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986

Citations

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Cited by:

  1. Luca Menicacci, 2022. "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 41-77.
  2. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
  3. Conover, Teresa L. & Nichols, Nancy B., 2000. "A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress," The International Journal of Accounting, Elsevier, vol. 35(2), pages 189-211, July.
  4. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
  5. Kelley, Stacie O. & Lewellen, Christina M. & Lynch, Daniel P. & Samuel, David M.P., 2024. "“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  6. Sundvik, Dennis, 2017. "Book-tax conformity and earnings management in response to tax rate cuts," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 31-42.
  7. Beuselinck, Christof & Deloof, Marc, 2014. "Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?," The International Journal of Accounting, Elsevier, vol. 49(1), pages 27-52.
  8. Daniel R. Feenberg & James M. Poterba, 1993. "Income Inequality and the Incomes of Very High-Income Taxpayers: Evidence from Tax Returns," NBER Chapters, in: Tax Policy and the Economy, Volume 7, pages 145-177, National Bureau of Economic Research, Inc.
  9. Mella, Javier, 2024. "Corporate taxes, partisan politics, and stock returns," The North American Journal of Economics and Finance, Elsevier, vol. 72(C).
  10. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  11. Cloyd, C. Bryan & Limberg, Stephen T. & Robinson, John R., 1997. "The Impact of Federal Taxes on the Use of Debt by Closely Held Corporations," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(2), pages 261-277, June.
  12. repec:ipg:wpaper:2014-072 is not listed on IDEAS
  13. Frédéric Demerens & Dorra Najar & Jean-Louis Paré & Jean Redis, 2013. "Typology of stock market offenses in France: An analysis of sanctions by the AMF since 2006," Post-Print hal-00992928, HAL.
  14. Thomas Porcano, 1997. "An analysis of capital gains tax-induced earnings management," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 3(4), pages 395-408, November.
  15. Iatridis, George & Valahi, Styliani, 2010. "Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms," Research in International Business and Finance, Elsevier, vol. 24(1), pages 1-14, January.
  16. Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(1), pages 27-57, March.
  17. Kim, Myung-Sun & Kross, William, 1998. "The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 69-99, February.
  18. Alpert, Abby, 2016. "The anticipatory effects of Medicare Part D on drug utilization," Journal of Health Economics, Elsevier, vol. 49(C), pages 28-45.
  19. Sue-Tzeng Chuang & Ying-Hsiang Chen & Ching-Chieh Lin & Wen-Chih Lee, 2018. "The Impact of Tax Deduction Ratio Reduction on Dividend Payouts Under the Integrated Tax System: Evidence From Taiwan," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(3), pages 26-35, July.
  20. Chaechang Im & Giseok Nam, 2019. "Does Ethical Behavior of Management Influence Financial Reporting Quality?," Sustainability, MDPI, vol. 11(20), pages 1-16, October.
  21. Farshid Navissi, 1999. "Earnings Management under Price Regulation," Contemporary Accounting Research, John Wiley & Sons, vol. 16(2), pages 281-304, June.
  22. Alexander Ljungqvist & Liandong Zhang & Luo Zuo, 2017. "Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 669-707, June.
  23. Odunayo Magret Olarewaju & John Ayobamibo Olayiwola, 2019. "Corporate Tax Planning and Financial Performance in Nigerian Non‐Financial Quoted Companies," African Development Review, African Development Bank, vol. 31(2), pages 202-215, June.
  24. Preetika Joshi & Edmund Outslay & Anh Persson & Terry Shevlin & Aruhn Venkat, 2020. "Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2357-2397, December.
  25. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009. "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 336-372, April.
  26. Lin, Kenny Z., 2006. "The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework," The International Journal of Accounting, Elsevier, vol. 41(2), pages 163-175.
  27. Dobbins, Laura & Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2018. "Intertemporal income shifting around a large tax cut: The case of depreciations," arqus Discussion Papers in Quantitative Tax Research 229, arqus - Arbeitskreis Quantitative Steuerlehre.
  28. Graham, John R., 1996. "Proxies for the corporate marginal tax rate," Journal of Financial Economics, Elsevier, vol. 42(2), pages 187-221, October.
  29. Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  30. Mills, Lillian F., 1996. "Corporate Tax Compliance and Financial Reporting," National Tax Journal, National Tax Association, vol. 49(3), pages 421-33, September.
  31. Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2023. "How do corporate tax rates alter conforming tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 277, arqus - Arbeitskreis Quantitative Steuerlehre.
  32. Guenther, David A. & Maydew, Edward L. & Nutter, Sarah E., 1997. "Financial reporting, tax costs, and book-tax conformity," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 225-248, November.
  33. Chang, Ling-Ling & Hsiao, Fujen Daniel & Tsai, Yann-Ching, 2013. "Earnings, institutional investors, tax avoidance, and firm value: Evidence from Taiwan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(2), pages 98-108.
  34. Kawa Wali, 2021. "The detection of earnings management through a decrease of corporate income tax," Future Business Journal, Springer, vol. 7(1), pages 1-12, December.
  35. Fabio B. Gaertner & Daniel P. Lynch & Mary E. Vernon, 2020. "The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 1990-2019, December.
  36. Collins, Julie H. & Geisler, Greg G. & Shackelford, Douglas A., 1997. "The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations," Journal of Accounting and Economics, Elsevier, vol. 24(3), pages 337-361, December.
  37. K. V. Mukundhan & Sreevas Sahasranamam & James J. Cordeiro, 2019. "Corporate investments in tax havens: evidence from India," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 360-388, November.
  38. Yuqiang Cao & Zhuoan Feng & Meiting Lu & Yaowen Shan, 2021. "Tax avoidance and firm risk: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4967-5000, September.
  39. Mills, Lillian F., 1996. "Corporate Tax Compliance and Financial Reporting," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 421-433, September.
  40. Mai, Nhat Chi, 2012. "Market timing, taxes and capital structure: evidence from Vietnam," OSF Preprints t3mvs, Center for Open Science.
  41. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
  42. Hanlon, Michelle & Maydew, Edward L. & Shevlin, Terry, 2008. "An unintended consequence of book-tax conformity: A loss of earnings informativeness," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 294-311, December.
  43. Chan, K. Hung & Lo, Agnes W.Y. & Mo, Phyllis L.L., 2015. "An empirical analysis of the changes in tax audit focus on international transfer pricing," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 94-104.
  44. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.
  45. Maydew, Edward L., 2001. "Empirical tax research in accounting: A discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 389-403, September.
  46. Patric H. Hendershott & Kyung-Hwan Kim & Jin Man Lee & James D. Shilling, 2021. "Announcement Effects: Taxation of Housing Capital Gains in Seoul," The Journal of Real Estate Finance and Economics, Springer, vol. 62(3), pages 319-341, April.
  47. Todd B. Walker & Shu-Chun Susan Yang & Eric M. Leeper, 2008. "Fiscal Foresight: Analytical Issues," 2008 Meeting Papers 786, Society for Economic Dynamics.
  48. Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2020. "Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts," arqus Discussion Papers in Quantitative Tax Research 252, arqus - Arbeitskreis Quantitative Steuerlehre.
  49. Sundvik Dennis, 2017. "A review of earnings management in private firms in response to tax rate changes," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 151-161, January.
  50. Laura Dobbins & Sebastian Eichfelder & Frank Hechtner & Jochen Hundsdoerfer, 2018. "Intertemporal Income Shifting Around a Large Tax Cut: the Case of Depreciations," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 70(4), pages 313-340, November.
  51. Cloyd, C. Bryan & Limberg, Stephen T. & Robinson, John R., 1997. "The Impact of Federal Taxes on the Use of Debt by Closely Held Corporations," National Tax Journal, National Tax Association, vol. 50(2), pages 261-77, June.
  52. Tao Chen & Youchao Tan & Jinghua Wang & Cheng (Colin) Zeng, 2022. "The Unintended Consequence of Land Finance: Evidence from Corporate Tax Avoidance," Management Science, INFORMS, vol. 68(11), pages 8319-8342, November.
  53. Wojciech Kopczuk & Joel Slemrod, 2003. "Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity," The Review of Economics and Statistics, MIT Press, vol. 85(2), pages 256-265, May.
  54. Ming-Lei Chang & Der-Fen Huang, 2017. "The Effect of Tax Reforms on the Association between Tax Avoidance and Ownership Structure," Accounting and Finance Research, Sciedu Press, vol. 6(2), pages 206-206, May.
  55. Rebecca Lester, 2019. "Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 57(4), pages 1059-1114, September.
  56. Hunt, Alister & Moyer, Susan E. & Shevlin, Terry, 1996. "Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 339-374, June.
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