Economists and political scientists have long been interested in factors that affect the statutory tax rate on businesses set by federal governments. In this study, we examine the impact of political and economic factors on several measures of tax rates and tax incentives offered across 19...

This paper reassesses evidence of anticipatory income smoothing reported in DeFond and Park (1997) in light of knowledge about the shortcomings in the model used to identify the managed component of reported earnings. Our tests demonstrate that the empirical results reported in DeFond and Park...

This article describes a project and the resulting programme to help small businesses to survive and grow through the use of business coaching. It also describes the use of the programme in an actual case study of business coaching. The programme seeks to give the owner/managers of small...