The economic benefits of regulation: evidence from professional tax preparers

Article Abstract:

The effects of varying degrees of government regulation on third-party tax preparers are examined with an emphasis on their relative pro-taxpayer position when confronted with ambiguous areas of tax law. The results support the hypothesis that the more highly regulated certified public accountants (CPA) take a pro-taxpayer position more often than their less regulated, non-CPA counterparts when confronted with ambiguity.

Tax consultants, Industry regulations, Government regulation of business, Trade regulation

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The choice among accounting alternatives and management compensation: effects of corporate tax

Article Abstract:

Research on the effects of corporate taxation on management's accounting practices is described. Management compensation is typically linked to accounting earnings, stock prices, cash flow assessments, and corporate tax rate changes. Increases in the corporate tax rate can be expected to lead to a choice of management income-increasing accounting treatments.

Analysis, Interpretation and construction, Tax law, Tax accounting, Compensation management, Cash flow, Corporation reports, Company reports

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Security market reaction to purchase business combinations at the first earnings announcement date

Article Abstract:

The way in which increases in purchased goodwill are negatively linked with the security prices of acquiring firms at the time of the first earnings announcement after the merger, are considered.

Goodwill (Business)

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