Tax Rates and Corporate Decision Making

By John R. Graham, Michelle Hanlon, Terry Shevlin, Nemit Shroff. 2017

148 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/79f40f5de33eb63c7e726f19408b2e277b8dda31

Citations in the corpus

• Corporate investment and changes in GAAP (2016, unknown): “Therefore, accounting standards that allow managers considerable reporting discretion limit the extent to which they facilitate shareholder monitoring. weighted bymanagers in their decisionmaking (e.g., Graham et al. 2016).”