Empirical implications of incorrect special item tax rate assumptions
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s11142-021-09661-1.pdf
Reference39 articles.
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4. Ayers, B., C. Lefanowicz, and J. Robinson. (2004). The effect of shareholder-level capital gain taxes on acquisition structure. The Accounting Review 79 (4): 859–887.
5. Beaver, W., M. McNichols, and K. Nelson. (2007). An alternative interpretation of the discontinuity in earnings distributions. Review of Accounting Studies 12 (4): 525–556.
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