This study examines the effect of the Tax Cuts & Jobs Act of 2017 (TCJA) on corporate defined benefit pension contributions. The TCJA decreases the corporate tax rate from 35 in 2017 to 21 percent in 2018, and thereafter. This change incentivizes firms to increase 2017 pension contributions to...

This study examines if internal information quality facilitates state tax planning. Due to the considerable number of tax jurisdictions, variety of tax rules, and enforcement mechanisms, state taxes are one of the most complex areas for tax planning. Prior literature finds that internal...

Purpose – In successful purchasing relationships, effective communication is a key factor. The purpose of this paper is to explore whether the choice of communication media is affected by different stages in the relationship development process and by different purchasing contexts: product and...

Purpose – The paper aims to employ transaction cost theory and social exchange theory to compare how buyers and suppliers perceive relationship mechanisms. The paper also explains the antecedents and dynamics of relationship performance by comparing buyer and supplier perceptions of the same...