Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

The effect of tax cuts and jobs act on corporate debt ratios

Yu Zhang
  • Yu Zhang
  • Department of Business Administration, School of Business, Mount St. Joseph University, USA.
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Andrea Chiasson
  • Andrea Chiasson
  • Department of Business Administration and Computer Information Systems, College of Business Administration, Nicholls State University, USA.
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Xun Li
  • Xun Li
  • Department of Management and Marketing, College of Business Administration, Nicholls State University, USA.
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Shari Lawrence
  • Shari Lawrence
  • Department of Accounting and Finance, College of Business Administration, Nicholls State University, USA.
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  •  Received: 26 January 2022
  •  Accepted: 11 August 2022
  •  Published: 31 January 2023

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