Max Pflitsch

University of Cologne

Albertus-Magnus-Platz

WiSo-Gebäude

Cologne, 50923

Germany

http://www.steuer.uni-koeln.de/

SCHOLARLY PAPERS

2

DOWNLOADS

462

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (2)

1.

Earnings Management around the Tax Cuts and Jobs Act of 2017

Number of pages: 50 Posted: 27 Jan 2021 Last Revised: 28 Apr 2021
Dan Lynch, Max Pflitsch and Michael W. Stich
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Cologne and Technische Universität München (TUM)
Downloads 329 (110,399)

Abstract:

Loading...

Tax Cuts and Jobs Act (TCJA), tax reform, income shifting, tax avoidance, real earnings management, accrual-based earnings management.

2.

Cross-border Effects of a Major Tax Reform - Evidence from the European Stock Market

Number of pages: 46 Posted: 19 Apr 2019 Last Revised: 02 Dec 2020
Michael Overesch and Max Pflitsch
Universität zu Köln and University of Cologne
Downloads 133 (256,756)
Citation 2

Abstract:

Loading...

U.S. tax reform, stock returns, event study, cross-border effects, international competition