Provo, UT 84602
United States
Brigham Young University
restatements, financial misreporting, internal control weaknesses, IRS attention, tax enforcement, political costs, regulatory interaction
tax enforcement, tax planning, tax authority, state aid
subjective performance measures, subjectivity, discretion, executive compensation, bonus plans, managerial incentives, tax policy, TCJA
economic policy uncertainty, voluntary disclosure, managerial learning, investment, informational feedback effect of prices, liquidity, real options, political connections
Investment opportunities, capital expenditure, voluntary disclosure, informational feedback effect of stock prices, liquidity, adverse selection, investment-q sensitivity
tax holidays, offshoring, foreign investment, employment