Business, Management and Accounting
4 years ago

Unveiling the Impact of Tax Research on Corporate Decision-Making and Asset Pricing

Journal of Accounting and Economics
A review of tax research
Michelle Hanlon, Shane Heitzman

Paper Summary

The article reviews tax research in four main areas: income tax in financial accounting, corporate tax avoidance, corporate decision-making, and taxes in asset pricing. The researchers summarize what we have learned so far and suggest future research directions.

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