haku: @author Scholes, M. S. / yhteensä: 8
viite: 1 / 8
« edellinen | seuraava »
| Tekijä: | Scholes, M. S. Wilson, G. P. Wolfson, M. A. |
| Otsikko: | Firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986 |
| Lehti: | Journal of Accounting Research
1992 : VOL. 30, p. 161-192 |
| Asiasana: | TAX REFORM COMPANIES ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | In this paper the authors investigate whether and how firms shifted income over time in response to a known schedule of declining tax rates. The context of this investigation is the 1986 Tax Act which reduced corporate tax rates from a maximum of 46% to 34% over a period of two years. The authors provide evidence that firms deferred revenue recognition and/or accelerated expense recognition in anticipation of these declining tax rates and discuss cross-sectional differences in firms' propensities to shift income. |
« edellinen | seuraava »
SCIMA