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ArticleCost behavior around corporate tax rate cuts

Jesper Haga2019

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Articlegreen2019

Cost behavior around corporate tax rate cuts

Jesper Haga · Henrik Höglund · Dennis Sundvik

28 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Corporate Taxation and Avoidance Auditing, Earnings Management, Governance Accounting and Organizational Management

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References

1998Law and Finance 1999The quality of government 2003Earnings management and investor protection: an international comparison 2004Earnings quality in UK private firms: comparative loss recognition timeliness 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms 2003Are Selling, General, and Administrative Costs “Sticky”?2011The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs*2011Detecting Earnings Management: A New Approach

Cited by

2020THE INFLUENCE OF CORPORATE FINANCIALIZATION ON ASYMMETRIC COST BEHAVIOR: WEAKENING OR WORSENING 2020Reducing tax compliance costs through corporate tax base harmonization in the European Union 2023Asymmetric cost behavior: Theory, meta-analysis, and implications 2022Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms

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Year2019

Typearticle

Published2019-01-15

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations28

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.intaccaudtax.2019.01.001

openalex_workW2909792248

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