SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The Effect of Taxes on the Structure of Corporate Acquisitions · Study

ArticleShelves

ArticleThe Effect of Taxes on the Structure of Corporate Acquisitions

Merle Erickson1998

Article1998

The Effect of Taxes on the Structure of Corporate Acquisitions

123 citations·0/0 files stored·Journal of Accounting Research

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Finance and Governance Taxation and Legal Issues Corporate Taxation and Avoidance

Abstract

57 2.5.3.5 Interaction Effects: Tax Variables 58 10

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 123 citations exist upstream.

References

1992The Cross-Section of Expected Stock Returns 1991The Theory of Capital Structure 1992The investment opportunity set and corporate financing, dividend, and compensation policies 1980Optimal capital structure under corporate and personal taxation 1995What Do We Know about Capital Structure? Some Evidence from International Data 1996Debt and the marginal tax rate 1996The Method of Payment in Corporate Acquisitions, Investment Opportunities, and Management Ownership n.d.Debt and the marginal tax rate

Cited by

2001Empirical tax research in accounting: A discussion 2003Capital Gains Taxes and Equity Trading: Empirical Evidence 2003Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income 2015Trapped Cash and the Profitability of Foreign Acquisitions 2009The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force 2003

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2008Taxes and Corporate Financechapter · 7 shared references 2000The effect of tax accounting rules on capital structure and discretionary accrualsarticle · 7 shared references 2002Taxation and Corporate Financial Policy**I am grateful to Kevin Cole for research assistance, to the Burch Center for Tax Policy and Public Finance for research support, and to Doug Bernheim, John Graham, Jim Hines, Vesa Kanniainen, Hans-Werner Sinn and Jan Södersten for comments on an earlier draft.chapter · 7 shared references 2010The Impact of Personal and Corporate Taxation on Capital Structure Choicesarticle · 7 shared references 2005How SME Uniqueness Affects Capital Structure: Evidence From A 1994–1998 Spanish Data Panelarticle · 6 shared references 1999Measuring investment distortions arising from stockholder–bondholder conflictsarticle · 6 shared references

Details

Year1998

Typearticle

Published1998-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations123

Files0 public / 0

ShelfCorporate Finance and Governance

Identifiers

doi10.2307/2491478

openalex_workW2006651607

Links

Imported from OpenAlex (CC0) — nothing here is generated.

How Well Do Compustat NOL Data Identify Firms with U.S. Tax Return Loss Carryovers?

2008Taxes and Corporate Finance

2000Purchase versus pooling in stock-for-stock acquisitions: Why do firms care?