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Keywords: diversification
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Journal Articles
The Accounting Review (2023) 98 (1): 453–478.
Published: 01 January 2023
...Kelly Wentland ABSTRACT This study investigates whether industrial diversification generally provides a tax advantage and how the convexity of the tax system contributes to this benefit. The main findings show that multi-industry operations lower a firm’s taxes and income volatility relative...
Includes: Supplementary data
Journal Articles
The Accounting Review (2015) 90 (5): 1811–1837.
Published: 01 September 2015
... and competitive settings by assuming that the strategic informed trader's risk tolerance grows as the economy expands. strategic trading large economy diversification expected returns How do imperfectly competitive, privately informed traders affect expected returns? In contrast to a setting...