The passage of the Tax Cuts and Jobs Act of 2017 (TCJA) provides a unique context in which to examine the effects of U.S. taxation of foreign earnings on the behavior of multi-national corporations (MNCs). Prior to the TCJA, the U.S. levied corpor...
This dissertation explores the cybersecurity risk disclosure and the information an organization signals via disclosure contents. Extant literature acknowledges the ability of the cybersecurity risk disclosure to predict subsequent related outcome...
