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Do tax-based proprietary costs discourage public listing? · Study

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ArticleDo tax-based proprietary costs discourage public listing?

BENJAMIN P. YOST2022

OA

Articlegreen2022

Do tax-based proprietary costs discourage public listing?

BENJAMIN P. YOST

18 citations·0/0 files stored·Journal of Accounting and Economics

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Corporate Taxation and Avoidance Taxation and Legal Issues Auditing, Earnings Management, Governance

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References

2010A review of tax research 2005Corporate tax avoidance and high-powered incentives 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis 1998Why Do Companies Go Public? An Empirical Analysis 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research 2002Errors in Estimating Accruals: Implications for Empirical Research 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting 2009An Examination of Corporate Tax Shelter Participants

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Details

Year2022

Typearticle

Published2022-10-19

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations18

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.jacceco.2022.101553

openalex_workW4306768034

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