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Works (6)
Updated: July 1st, 2024 07:58
2024 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).
author keywords: Tax reform; International tax; Tax reserves; Internal information quality; TCJA; BEAT
open access via ink.library.smu.edu.sg (repository)
UN Sustainable Development Goal Categories
1. No Poverty
(Web of Science)
10. Reduced Inequalities
(Web of Science)
17. Partnerships for the Goals
(Web of Science)
Source: Web Of Science
Added: June 24, 2024
2022 article
Aggressive Tax Planning and Labor Investments
Traini, S., Goldman, N. C., & Lewellen, C. M. (2022, April 5). JOURNAL OF ACCOUNTING AUDITING AND FINANCE.
author keywords: tax planning; tax uncertainty; labor investment
UN Sustainable Development Goal Categories
8. Decent Work and Economic Growth
(OpenAlex)
Source: Web Of Science
Added: April 18, 2022
2022 article
Tax haven incorporation and financial reporting transparency
Lewellen, C. M. (2022, April 27). REVIEW OF ACCOUNTING STUDIES.
author keywords: Tax havens; Corporate governance; Transparency; Tax avoidance
Source: Web Of Science
Added: May 31, 2022
2021 article
Tax Haven Incorporation and the Cost of Capital*
Lewellen, C. M., Mauler, L., & Watson, L. (2021, September 14). CONTEMPORARY ACCOUNTING RESEARCH.
author keywords: tax avoidance; tax havens; corporate inversions; cost of equity
Source: Web Of Science
Added: September 27, 2021
2020 journal article
Board Risk Oversight and Corporate Tax-Planning Practices
JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 33(1), 7–32.
author keywords: board risk oversight; tax-planning practices; enterprise risk management; tax-planning levels; tax-planning volatility
Sources: Web Of Science, NC State University Libraries
Added: June 10, 2021
2018 journal article
The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms
CONTEMPORARY ACCOUNTING RESEARCH, 36(1), 259–294.
Source: Web Of Science
Added: March 25, 2019
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