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Keywords: tax policy
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Journal Articles
The Accounting Review (2022) 97 (7): 169–192.
Published: 01 November 2022
...; George A. Plesko, Accounting Department, Storrs, CT, USA. Editor's note: Accepted by Brad A. Badertscher, under the Senior Editorship of Mary E. Barth. 1 2 2020 1 3 2022 2022 taxable income tax policy forecasting financial reporting We appreciate helpful...
Journal Articles
The Accounting Review (2021) 96 (6): 397–425.
Published: 01 November 2021
...Braden Williams; Brian M Williams ABSTRACT This study examines whether financial accounting standards moderate the effectiveness of tax policy. Specifically, we examine whether myopic managers' focus on short-term financial reporting reduces the effectiveness of tax subsidies that incentivize...
Journal Articles
The Accounting Review (2021) 96 (5): 389–401.
Published: 01 September 2021
..., Department of Accounting, Cambridge, MA, USA. Editor's note: Invited. 1 3 2021 1 4 2021 2021 book-tax conformity financial reporting quality tax policy I am grateful to the American Accounting Association and to Terry Shevlin, President of the American Accounting...
Journal Articles
The Accounting Review (2018) 93 (4): 101–125.
Published: 01 July 2018
... details. Supplemental material can be accessed by clicking the link in Appendix B. Editor's note: Accepted by Edward L. Maydew, under the Senior Editorship of Mark L. DeFond. November 2016 October 2017 2018 corporate taxation tax policy tax loss carryback tax...
Includes: Supplementary data