This research aims to investigate corporate governance and tax reform with regards to ABTXD. ABTXD is a substitute for detection earning management and tax management. The research uses 117 samples from listed company in BEI, except agriculture, mining, financial, and construction. Measurement...

Massive dollars shuttled back and forth among firms on the twisted path to and passage of the 2017 tax reform. Prices of individual stocks responded to the difference between initial and revised expectations. From the bill's initiation in the House to final passage, high-tax firms gained...

This paper looks at the evolution of U.S. stock prices from the time of the Presidential elections to the end of 2017. It concludes that a bit more than half of the increase in the aggregate U.S. stock prices from the presidential election to the end of 2017 can be attributed to higher actual...