How U.S. firms adjusted capital structure after the Tax Cuts and Jobs Act: Empirical evidence

Research Question: This paper investigates how a firm responds to tax reforms on corporate capital structure decisions. The TCJA 2017 represents one of the most significant tax reforms in the U.S. history, reducing the corporate income tax rate from 35 per cent to 21 per cent while introducing some...

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Detalhes bibliográficos

Principais autores:	Mohammad Tareq, Abdullah Al Mahmud, Muhammad Shahin Miah
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Bucharest University of Economic Studies 2026-03-01
Colecção:	Accounting and Management Information Systems
Assuntos:	tax reform capital structure short-term debt long-term debt financial flexibility dynamic trade-off theory
Acesso em linha:	https://online-cig.ase.ro/jcig/art/26_1_4.pdf
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