Cost behavior around corporate tax rate cuts
Jesper Haga, Henrik Höglund, Dennis Sundvik
| Year of publication: |
2019
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|---|---|
| Authors: | Haga, Jesper ; Höglund, Henrik ; Sundvik, Dennis |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 34.2019, p. 1-11
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| Subject: | Cost behavior | Earnings management | Tax incentive | Tax reform | Steuerreform | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Bilanzpolitik | Accounting policy | Steuervergünstigung | Kosten | Costs | Steuertarif | Tax rate |
| Description of contents: | Description [doi.org] |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Erratum enthalten in: Volume 42, March 2021, Article 100352 |
| Other identifiers: | 10.1016/j.intaccaudtax.2019.01.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012007662