INTERVENTION IMPACT OF TAX REFORM ACT ON THE BUSINESS FAILURE PROCESS
Academy of Accounting and Financial Studies Journal, September, 2007 by Choudhury, Askar H
 | Content provided in partnership with |  |
ABSTRACT
- Most Popular Articles in Business
- Research and Markets : Tesco Plc - SWOT Framework Analysis
- Do Us a Flavor - Ben & Jerry's Issues a Call for Euphoric New Flavors
- eBay made easy: ready to start an eBay business? These 5 simple steps will ...
- Katrina's lawsuit surge: a legal battle to force insurers to pay for flood ...
- Wal-Mart's newest distribution center opened last month near the southwest ...
- More »
This paper investigates the impact of the intervention of Tax Reform Act on the business failure momentum. The data covers the period January 1967 through December 1986 and divided into pre- and post-event periods for both large and small business failures. We employ intervention analysis with transfer function modeling for the full data set and maximum likelihood time-series regression on the pre- and post-event periods. After controlling for the new business formations, we find the Tax Reform Act is instrumental in extending the memory of business failure momentum and amplifying the ...
Read the rest of this article with a Free Trial at HighBeam Research.Find Research Guides for:
Find Featured Titles for: Business
- Academy of Marketing Science Review
- Accounting Historians Journal, The
- Accounting History
- AgExporter
- Agricultural Research
- Agricultural and Resource Economics Review
- Air Force Comptroller
- Air Safety Week
- Airline Industry Information
- American Demographics
- American Journal of Potato Research
- Architectural Review, The
- Asian Economic News
- Entrepreneur
Most Popular Articles in Business
- Research and Markets : Tesco Plc - SWOT Framework Analysis
- Do Us a Flavor - Ben & Jerry's Issues a Call for Euphoric New Flavors
- eBay made easy: ready to start an eBay business? These 5 simple steps will ...
- Katrina's lawsuit surge: a legal battle to force insurers to pay for flood ...
- Wal-Mart's newest distribution center opened last month near the southwest ...
- More »