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Changes in Corporate Capital Structures: Evidence from the 1986 Tax Reform Act

Kim, Chang‐Soo - In: Managerial Finance 22 (1996) 7, pp. 53-68

This paper employs choice‐theoretic models to study the impact of the 1986 Tax Reform Act on firms' issue behavior and the determinants of corporate capital structures. Choice‐theoretic models allow researchers to examine firms' leverage decisions at the margin. Both parametric and...

Persistent link: https://www.econbiz.de/10014940962

Perceptions of external accounting transfers under entity and proprietary theory

Bird, Francis A.; Davidson, Lewis F.; Smith, Charles H. - In: The accounting review : a publication of the American … 49 (1974) 2, pp. 233-244

Persistent link: https://www.econbiz.de/10001910857

CFO gender and accruals quality

Barua, Abhijit; Davidson, Lewis F.; Rama, Dasaratha V.; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 25-39

Persistent link: https://www.econbiz.de/10003976441

SEC Practice - SEC Comment Letters Related to Internal Control Disclosures

Davidson, Lewis F.; Raghunandan, K.; Wrieden, John - In: The CPA journal 79 (2009) 8, pp. 26-37

Persistent link: https://www.econbiz.de/10008299571