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Keywords: cash
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (2): 267–289.
Published: 01 March 2022
...Shane Heitzman; Rebecca Lester ABSTRACT We examine the relation between corporate cash holdings and tax net operating loss carryforwards (NOLs). The literature demonstrates that firms should distribute cash to shareholders rather than retain it and generate passive investment income taxed at both...
