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The effect of tax accounting rules on capital structure and discretionary accruals

Article Abstract:

The impact of a change in tax accounting provisions on manufacturing companies is examined in detail for two period, from 1984 to 1985, and 1989 to 1990. The ways that companies achieve tax planning goals are asessed.

Author: Calegari, Michael J.

Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2000

Research, Tax planning

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The effect of transaction structure on price: evidence from subsidiary sales

Article Abstract:

The impact of a transaction structure on corporate subsidiaries' acquisition prices is examined in detail. Correlations between acquisition premiums and tax benefits are assessed.

Author: Erickson, Merle, Wang, Shiing-wu Wang

Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2000

Acquisitions and mergers

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Subjects list: Taxation, Economic aspects, Corporate taxes, Tax administration, Tax reform, Corporations

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