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The tax disadvantage of ordinary income : an event study on the legislative process of JGTRRA

Zhou, Mingjun - In: The journal of applied business research 29 (2013) 4, pp. 1003-1009

Persistent link: https://www.econbiz.de/10009777648

Value relevance of book and tax income : a macroeconomic conditions perspective

Zhou, Mingjun - In: Accounting & taxation : AT 4 (2012) 2, pp. 1-12

Persistent link: https://www.econbiz.de/10009655493

A replication of "Dividend taxes and implied cost of equity capital" : (Journal of accounting research 2005)

Zhou, Mingjun - In: Public finance review : PFR 43 (2015) 2, pp. 235-255

Persistent link: https://www.econbiz.de/10011336682

GILTI income and financial reporting : an analysis of the 10-K disclosures by S&P 500 firms following the 2017 tax reform

Zhou, Mingjun - In: Accounting & taxation : AT 14 (2022) 1, pp. 31-44

Persistent link: https://www.econbiz.de/10013433366

The effect of a last-minute change in the inflation Reduction Act : estimates from large corporations’ deferred tax liabilities

Zhou, Mingjun - In: Accounting & taxation : AT 15 (2023) 2, pp. 117-127

Persistent link: https://www.econbiz.de/10014492457

Financial closing time and cost of equity : the role of senior information systems executives

Zhou, Mingjun; Aguirre-Urreta, Miguel - In: Review of business information systems 17 (2013) 1, pp. 41-51

Persistent link: https://www.econbiz.de/10009726509

Do firms engage in aggressive tax reporting prior to bankruptcy?

Heltzer, Wendy; Mindak, Mary; Zhou, Mingjun - In: Accounting & taxation : AT 7 (2015) 2, pp. 1-15

Persistent link: https://www.econbiz.de/10011880636

Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?

Zhou, Mingjun - In: Review of accounting & finance 15 (2016) 1, pp. 65-84

Persistent link: https://www.econbiz.de/10011459722

Do Firms Engage in Aggressive Tax Reporting Prior to Bankruptcy?

Heltzer, Wendy - 2016

Our study examines the tax reporting behaviors of firms just before they file for bankruptcy (“prebankruptcy firms”). Specifically, we investigate whether pre-bankruptcy firms engage in more aggressive tax reporting, in comparison to non-bankruptcy firms. We also investigate whether the...

Persistent link: https://www.econbiz.de/10013003371

Value Relevance of Book and Tax Income : A Macroeconomic Conditions Perspective

Zhou, Mingjun - 2013

This paper tests how macroeconomic conditions affect the value relevance of book and tax income. Based on regression coefficient estimates, more than 8% in the value relevance of book income is dependent on the interaction with a proxy for the macroeconomy. For a possible policy change where tax...

Persistent link: https://www.econbiz.de/10013090243