Temporary tax benefits and real earnings management: Evidence from the Tax Cuts and Jobs Act
January-March 2025 - Vol 17 Num. 1
This study investigated the connection between bonus depreciation tax policies and cost management practices. The study used a difference-in-differences design to examine the impact of the changes to bonus depreciation policy brought about by the 2017 Tax Cuts and Jobs Act (TCJA). The study found that firms that have more...
Assessing the effects that IAS 19-employee benefits plan has on the organizations performance
January-March 2025
Temporary tax benefits and real earnings management: Evidence from the Tax Cuts and Jobs Act
January-March 2025
Corporate income tax disparities: A comparative study of Greece and Cyprus in the petroleum sector
October-December 2024
Revamping tax administration in North Central Nigeria: A narrative of the application of the business model canvas for strategic reform
October-December 2024
Earnings management for tax purposes: How do the Greek financially distressed firms react?
October-December 2024
July 2013
Role of the agency theory in implementing management's control
September 2014
The market impact of mergers and acquisitions on acquiring firms in the U.S.
September 2013
Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana
July 2013
The contextual framework of corporate income tax evasion
September 2013
A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City
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