Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 188

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...

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The effect of tax cuts and jobs act on corporate debt ratios

January-March 2023

Yu Zhang, Andrea Chiasson, Xun Li and Shari Lawrence

Trend analysis of the immediate post-adoption effects of IFRS 9: An emerging market evidence

October-December

Taylor Daniel 

Do peers matter for tax saving?

October-December

Xiaojun Lin, Rong Huang, Xunzhuo Xi and Feng Tang

Information collection concern, procedural justice, and intention to use online tax software: A process model

October-December

Xiaoyan Chu, Xun LI, Jeffrey J. Haynie and Yu Zhang

Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective

October-December

Muritala Awodun, Olateju Somorin and Saka Olokooba

July 2013

Role of the agency theory in implementing management's control

Mohammad Namazi

September 2014

The market impact of mergers and acquisitions on acquiring firms in the U.S.

Ronald Stunda

September 2013

Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana

Abubakari Abdul – Razak and Christopher Jwayire Adafula

July 2013

The contextual framework of corporate income tax evasion

Paula Fukofuka

September 2013

A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City

Govind Samy

June 2010

The relative informativeness of GAAP and pro forma earnings announcements in France

Francois Aubert

February 2012

Analysis of the effectiveness of capital expenditure budgeting in the local government system of Ondo State, Nigeria

Olurankinse Felix

July 2009

Goodwill impairment after business combination among Jordanian shareholding companies

Husam Al-Khadash and Asmahan Y. Salah

January-March 2023

The effect of tax cuts and jobs act on corporate debt ratios

Yu Zhang, Andrea Chiasson, Xun Li and Shari Lawrence

September 2011

Design and development of credit rating model for public sector banks in India: Special reference to small and medium enterprises

Srinvas Gumparthi, Swetha Khatri and V. Manickavasagam