Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Bradley D. Childs"'
Publikováno v:
Journal of Business Finance Accounting. 28:631-652
This paper presents a stylized model of the strategy game between the auditor and the client. The client is assumed to have either good or bad inherent risk in her reporting system. She chooses a reporting effort level to maintain the accounting reco
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::601a5d116bb76b2e142a00212bf8f842
https://doi.org/10.1111/1468-5957.00387
https://doi.org/10.1111/1468-5957.00387
Autor:
Bradley D. Childs
Corporate tax rate changes are an incentive for high marginal tax (HMT) firms to shift taxable income into a period of lower tax rates. The Tax Reform Act of 1986 (TRA 86) reduced the top corporate statutory rate for ordinary income from 46% to 34%,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9789bfab3ce0e840049bb66b010c0174
https://doi.org/10.1016/s1058-7497(01)13005-x
https://doi.org/10.1016/s1058-7497(01)13005-x
Autor:
Bradley D. Childs
The results of this study indicate that a likely reason why a negative relation between estimated implicit taxes and pretax returns is empirically observed is the researcher’s election to choose a zero tax rate as the benchmark state and local tax
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::be8ba879e41b38cbe06ea6a8513a71ef
https://doi.org/10.1016/s1058-7497(03)15002-8
https://doi.org/10.1016/s1058-7497(03)15002-8
Publikováno v:
Atlantic Economic Journal. 40:441-442
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5a4b5432cd60f17f9f768db3f37a08f7
https://doi.org/10.1007/s11293-012-9334-2
https://doi.org/10.1007/s11293-012-9334-2
Publikováno v:
SSRN Electronic Journal.
This study examines the association between a firm's LIFO reserve and its equity risk. We hypothesize that LIFO reserve has favorable implications for equity risk as it confers tax benefits and represents unbooked profits, which prompt firms to lower
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b3f282c4ca6e7f19d7446bfe261a48d3
https://doi.org/10.2139/ssrn.287221
https://doi.org/10.2139/ssrn.287221