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| Tekijä: | Hanlon, M. Heitzman, S. |
| Otsikko: | A review of tax research |
| Lehti: | Journal of Accounting & Economics
2010 : DEC, VOL. 50:2-3, p. 127-178 |
| Asiasana: | taxation tax avoidance investment corporate governance decision making earnings quality income tax assets |
| Kieli: | eng |
| Tiivistelmä: | This paper is a review of tax research. There are four main areas of the literature, which are surveyed: (1) the informational role of income tax expense reported for financial accounting, (2) corporate tax avoidance, (3) corporate decision-making including investment, capital structure, and organizational form, and (4) taxes and asset pricing. The writers summarize the most essential things they have learned and provide also their own opinions as to the interesting and important issues for future tax research. |
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