2023 journal article

"Just BEAT it" do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

JOURNAL OF ACCOUNTING & ECONOMICS, 77(2-3).

By: S. Kelley*, C. Lewellen n, D. Lynch * & D. Samuel *

author keywords: Tax reform; International tax; Tax reserves; Internal information quality; TCJA; BEAT
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UN Sustainable Development Goal Categories
1. No Poverty (Web of Science)
10. Reduced Inequalities (Web of Science)
Source: Web Of Science
Added: June 24, 2024