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The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections : the case of FIN 48 and multistate tax avoidance

Gupta, Sanjay; Mills, Lillian F.; Towery, Erin M. - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 203-229

Persistent link: https://www.econbiz.de/10010472017

The evolution of capital structure and operating performance after leveraged buyouts : evidence from U.S. corporate tax returns

Cohn, Jonathan B.; Mills, Lillian F.; Towery, Erin M. - In: Journal of financial economics 111 (2014) 2, pp. 469-494

Persistent link: https://www.econbiz.de/10010255494

The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns

Cohn, Jonathan B.; Mills, Lillian F.; Towery, Erin M. - In: Journal of Financial Economics 111 (2014) 2, pp. 469-494

This study uses corporate tax return data to examine the evolution of firms' financial structure and performance after leveraged buyouts (LBOs) for a comprehensive sample of 317 LBOs taking place between 1995 and 2007. We find little evidence of operating improvements subsequent to an LBO,...

Persistent link: https://www.econbiz.de/10010737669