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The effect of SFAS 142 on the ability of goodwill to predict future cash flows
Lee, Cheol - In: Journal of accounting and public policy 30 (2011) 3, pp. 236-255
Persistent link: https://www.econbiz.de/10009130492
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Corporate social responsibility performance and information asymmetry
Cho, Seong; Lee, Cheol; Pfeiffer, Ray J. - In: Journal of accounting and public policy 32 (2013) 1, pp. 71-83
Persistent link: https://www.econbiz.de/10009695947
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Dividend tax policy and private-sector research and development spending : a modified perspective on the impact of US 2003 Tax Reform Act on R&D spending
Billings, B. Anthony; Lee, Cheol; Lee, Jaegul - In: Advances in taxation 25 (2019), pp. 51-72
Persistent link: https://www.econbiz.de/10012225538
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Dividend Tax Policy and Private-sector Research and Development Spending: A Modified Perspective on the Impact of US 2003 Tax Reform Act on R&D Spending
Billings, B. Anthony; Lee, Cheol; Lee, Jaegul - In: Advances in taxation, (pp. 51-72). 2018
The chapter examines whether the lowering of dividend taxes as part of the US Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) resulted in an increase in dividend payouts at the expense of research and development (R&D) spending. Using 1,206 US firm-years data, we find that R&D...
Persistent link: https://www.econbiz.de/10015093590