Narrow search
Showing 1 - 4 of 4
Cover Image
Book-Tax Conformity and Capital Structure
Blaylock, Bradley S. - 2016
We examine the effect of increased book-tax conformity on corporate capital structure. Prior studies document a decrease in the informativeness of accounting earnings for equity markets resulting from higher book-tax conformity. We argue that the decrease in earnings informativeness impacts...
Persistent link: https://www.econbiz.de/10013006451
Cover Image
Entity structure and taxes : an analysis of embedded pass-through entities
Agarwal, Ashish; Chen, Shannon; Mills, Lillian F. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 1-27
Persistent link: https://www.econbiz.de/10012702998
Cover Image
Do bondholders incorporate expected repatriation taxes into their pricing of debt?
Blaylock, Bradley S.; Downes, Jimmy F.; Mathis, Mollie E.; … - In: Review of accounting studies 27 (2022) 4, pp. 1457-1492
Persistent link: https://www.econbiz.de/10013457536
Cover Image
One size does not fit all : how the uniform rules of FIN 48 affect the relevance of income tax accounting
Robinson, Leslie; Stomberg, Bridget; Towery, Erin M. - In: The accounting review : a publication of the American … 91 (2016) 4, pp. 1195-1217
Persistent link: https://www.econbiz.de/10011520930