Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior in Selecting Tax Rates Applied to Exclusions

Novia Xi Chen, Peng-Chia Chiu, Terry Shevlin, Jiani Wang. Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior in Selecting Tax Rates Applied to Exclusions. Management Science, 69(5):3100-3120, May 2023. [doi]

Abstract

Abstract is missing.