Differential reactions to legislative signaling during the enactment of ERTA and TEFRA: An empirical investigation of market returns and volume-Reference-Cited by-同舟云学术

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Differential reactions to legislative signaling during the enactment of ERTA and TEFRA: An empirical investigation of market returns and volume

Published:1989-12 Issue:4 Volume:8 Page:283-321
ISSN:0278-4254
Container-title:Journal of Accounting and Public Policy
language:en
Short-container-title:Journal of Accounting and Public Policy

Author:

Courtenay Stephen M.,Crum Robert P.,Keller Stuart B.

Publisher

Elsevier BV

Subject

Sociology and Political Science,Accounting

Reference85 articles.

1. Strategic behavior and regulation research in accounting;Amershi;Journal of Accounting and Public Policy,1982

2. Does consensus imply accuracy in accounting studies of decision making?;Ashton;The Accounting Review,1985

3. The new economics of accelerated depreciation;Auerbach;Boston College Law Review,1982

4. An empirical assessment of the effects of the investment tax credit legislation on returns to equity securities;Ayres;Journal of Accounting and Public Policy,1987

5. National Income and the Price Level: A Study in Macroeconomic Theory;Bailey,1971

Cited by 5 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Determinants and economic consequences of cash flow restatements;Journal of Accounting and Public Policy;2018-01

2. Short sale constraints, heterogeneous interpretations, and asymmetric price reactions to earnings announcements;Journal of Accounting and Public Policy;2013-11

3. The redistribution of corporate plant and equipment as a result of the Economic Recovery Tax Act of 1981;Journal of Accounting and Public Policy;1994-09

4. Infrastructure taxes, investment policy, and intermodal competition for the transportation industries;Journal of Economics and Business;1993-02

5. Incentive effects of the investment tax credit: Evidence from analysts' forecasts;Advances in Taxation

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