January 2025
Temporary tax benefits and real earnings management: Evidence from the Tax Cuts and Jobs Act
This study investigated the connection between bonus depreciation tax policies and cost management practices. The study used a difference-in-differences design to examine the impact of the changes to bonus depreciation policy brought about by the 2017 Tax Cuts and Jobs Act (TCJA). The study found that firms that have more to gain from bonus depreciation engage in greater real earnings management (REM) after the...
January 2025
Assessing the effects that IAS 19-employee benefits plan has on the organizations performance
The paper assessed the effects of International Accounting Standard 19 (IAS 19)-employee benefits plan on organizations performance. The study was conducted in Blantyre City in Malawi involving various companies having pension schemes targeting employees from various departments including the top management personnel. In the study, primary data were collected through the use of interviews and questionnaires while...
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