On 1st July, 2017, India witnessed the launch of the Goods & Services Tax in India. It was the historic moment of India which was the culmination of 14-year long journey which began in December 2002 when the kelkar's Task force on indirect taxes suggested a comprehensive Goods and service tax...

We analyze stock price reactions to the announcement of the United States Supreme Court decision in South Dakota v. Wayfair, Inc., Overstock.com, Inc., and Newegg, Inc. (hereafter Wayfair), which overturned over 25 years of judicial doctrine related to sales tax nexus. Wayfair's precedent...

This study examines whether the market reacts more strongly to earnings forecast revisions when financial analysts supplement their earnings forecasts with sales forecasts. I find that earnings forecast revisions supplemented with sales forecast revisions have a greater impact on security prices...