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The Effect of Seller Income Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-Exempt Hospitals This paper investigates the impact of the seller's tax liability on the price paid in hospital acquisitions. Lock-in theory predicts that for a given asset... Dan S. Dhaliwal,MM...
a[35] Michael J.C. The effect of tax accounting rules on capital structure and discretionary 正在翻译,请等待...[translate] a[37] Peter G. W. Welfare effects of an export tax: Thailand's rice premium[J]. American Journal[translate] ...
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aAn Evaluation of Alternative Measures of Corporate Tax Rates- Plesko [translate] aIssues in testing earnings management and an instrumental variable approach.Journal of Accounting Research- Kang, Sivaramakrishnan - 1995 [translate] aDisqualifying dispositions of incentive stock options: Tax benefits ...