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~isPartOf:"Journal of banking & finance"
~isPartOf:"Working paper / National Bureau of Economic Research, Inc."
~subject:"Capital gains tax"
~subject:"Earnings management"
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Capital gains tax
Earnings management
Gewinn
164
Profit
164
USA
100
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100
Theorie
77
Theory
77
Wertzuwachssteuer
54
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43
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Poterba, James M.
10
Shackelford, Douglas A.
6
Auerbach, Alan J.
4
Blouin, Jennifer L.
3
Raedy, Jana Smith
3
Gentry, William M.
2
Gordon, Robert N.
2
Hendershott, Patric H.
2
Joulfaian, David
2
Klein, Peter
2
Kovenock, Daniel J.
2
Rothschild, Michael
2
Shoven, John B.
2
Slemrod, Joel
2
Weisbenner, Scott J.
2
Won, Yun-hi
2
Agersnap, Ole
1
Al-Yahyaee, Khamis Hamed
1
Alstadsæter, Annette
1
Amoako-Adu, Ben
1
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1
Balli, Faruk
1
Bogart, William T.
1
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1
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1
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1
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1
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1
Chan, Konan
1
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1
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1
Desai, Mihir A.
1
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1
Dimmock, Stephen G.
1
Du, Qianqian
1
Fedenia, Mark
1
Fisman, Raymond
1
Fullerton, Don
1
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1
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1
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Journal of banking & finance
Working paper / National Bureau of Economic Research, Inc.
NBER working paper series
55
NBER Working Paper
42
National tax journal
37
Journal of public economics
19
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
18
Review of accounting studies
14
The journal of finance : the journal of the American Finance Association
14
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
13
International review of financial analysis
13
Der Betrieb
12
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12
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Finance research letters
11
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11
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9
CESifo working papers
8
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8
Journal of urban economics
8
New Zealand journal of taxation law and policy
8
Tax law review
8
The American economic review
8
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
7
Advances in taxation
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Discussion paper
7
International review of economics & finance : IREF
7
International tax and public finance
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Journal of international accounting auditing & taxation
7
Pacific-Basin finance journal
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The accounting review : a publication of the American Accounting Association
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Advances in accounting : a research annual
6
Discussion paper / Centre for Economic Policy Research
6
Economics letters
6
Tax policy and the economy
6
The journal of corporate finance : contracting, governance and organization
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5
FinanzArchiv : public finance analysis
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ECONIS (ZBW)
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1
The tax elasticity of capital gains and revenue-maximizing rates
Agersnap, Ole
;
Zidar, Owen M.
-
2020
Persistent link: https://www.econbiz.de/10012291213
Saved in:
2
The capital gain lock-in effect and seasoned equity offerings
Hasan, M. Emrul
;
Klein, Peter
- In:
Journal of banking & finance
138
(
2022
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013461776
Saved in:
3
Tax-loss harvesting under uncertainty
McKeever, Daniel
;
Rydqvist, Kristian
- In:
Journal of banking & finance
140
(
2022
),
pp. 1-13
Persistent link: https://www.econbiz.de/10013463082
Saved in:
4
Economic consequences of housing speculation
Gao, Zhenyu
;
Sockin, Michael
;
Xiong, Wei
-
2019
Persistent link: https://www.econbiz.de/10012164758
Saved in:
5
Earnings management and post-split drift
Chan, Konan
;
Li, Fengfei
;
Lin, Tse-Chun
- In:
Journal of banking & finance
101
(
2019
),
pp. 136-146
Persistent link: https://www.econbiz.de/10012162644
Saved in:
6
Financing ventures
Greenwood, Jeremy
;
Han, Pengfei
;
Sanchez, Juan M.
-
2018
Persistent link: https://www.econbiz.de/10011895578
Saved in:
7
Social networks and tax avoidance : evidence from a well-defined Norwegian tax shelter
Alstadsæter, Annette
;
Kopczuk, Wojciech
;
Telle, Kjetil
-
2018
Persistent link: https://www.econbiz.de/10011948599
Saved in:
8
Competition or manipulation? : an empirical evidence of determinants of the earnings persistence of the U.S. banks
Hung, Chi-Hsiou D.
;
Jiang, Yuxiang
;
Liu, Hong
;
Tu, Hong
- In:
Journal of banking & finance
88
(
2018
),
pp. 442-454
Persistent link: https://www.econbiz.de/10011962960
Saved in:
9
Peer performance and earnings management
Du, Qianqian
;
Shen, Rui
- In:
Journal of banking & finance
89
(
2018
),
pp. 125-137
Persistent link: https://www.econbiz.de/10011963087
Saved in:
10
Choosing between an estate tax and a basis carryover regime : evidence from 2010
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
-
2016
Persistent link: https://www.econbiz.de/10011563042
Saved in:
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