The effect of tax cuts and jobs act on corporate debt ratios
January-March 2023 - Vol 15 Num. 1
The Tax Cuts and Jobs Act (TCJA), effective on December 22, 2017, is the most comprehensive overhaul of the U.S. tax code in the last 30 years. Historically, when corporate tax rates are high, the interest deduction on debt is greater, thereby reducing firms’ taxable income. However, with the new reforms...
The effect of tax cuts and jobs act on corporate debt ratios
January-March 2023
Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation
January-March 2023
Trend analysis of the immediate post-adoption effects of IFRS 9: An emerging market evidence
October-December
Do peers matter for tax saving?
October-December
Information collection concern, procedural justice, and intention to use online tax software: A process model
October-December
July 2013
Role of the agency theory in implementing management's control
September 2014
The market impact of mergers and acquisitions on acquiring firms in the U.S.
September 2013
Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana
July 2013
The contextual framework of corporate income tax evasion
September 2013
A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City
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