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Keywords: effective tax rates
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Journal Articles
The Accounting Review (2018) 93 (5): 97–117.
Published: 01 September 2018
.... Editor's note: Accepted by Edward L. Maydew, under the Senior Editorship of Mark L. DeFond. January 2016 November 2017 2018 effective tax rates peer effects Studies in accounting ( Arya and Mittendorf 2005 ; Tse and Tucker 2010 ; Reppenhagen 2010 ; Albuquerque 2009...
Journal Articles
The Accounting Review (2017) 92 (1): 115–136.
Published: 01 January 2017
... with future stock volatility, suggesting that tax rate volatility and overall firm risk are related. JEL Classifications: M41. 2017 effective tax rates tax avoidance firm risk We thank Michelle Hutchens, Carlos Jiménez-Angueira, Pete Frischmann, Rebecca Lester, Tom Neubig, Sonja Rego...
Journal Articles
The Accounting Review (2013) 88 (3): 977–1005.
Published: 01 May 2013
... effective tax rates contracts taxes We extend the political cost hypothesis ( Watts and Zimmerman 1986 ) to the federal contractor setting, examining whether contractors incur tax-related political costs to protect contract revenues. Prior studies testing this hypothesis...