Impact of Tax Rate Changes on Earnings Quality:
Evidence from the UK

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Impact of Tax Rate Changes on Earnings Quality: Evidence from the UK

The paper aims to ascertain whether there is an impact on the quality of earnings reported by corporates from changes in tax rates and to conclude whether any correlation exists between the tax rate changes and the current and discretionary accruals of the UK companies. The study hypothesizes whethe...

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Bibliographic Details
Main Author:	Shah, Chiraag
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2016
Online Access:	https://eprints.nottingham.ac.uk/36792/

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