Debt Reclassification is a tax-driven accounting adjustment that recharacterizes debt instruments as equity claims to mitigate the adverse effects of thin capitalization rules and prevent profit shifting through excessive interest deductions.
8
Publications
377
Citations
15
Authors
13
Institutions
Publications per year
2017–2026
2
Parents
Publications
8
1–5 of 8
Authors
15
- CL
2
h-index
- PV
2
h-index
- DM
2
h-index
- JG
2
h-index
- ML
2
h-index
1–5 of 15
Institutions
13
Erasmus University Rotterdam
Rotterdam, The Netherlands
2 h-index
6 publications
174 citations
North Carolina State University
Raleigh, United States
2 h-index
2 publications
30 citations
The University of Texas at Austin
Austin, United States
2 h-index
4 publications
103 citations
University of Wisconsin–Madison
Madison, United States
2 h-index
4 publications
60 citations
Singapore Management University
Singapore, Singapore
2 h-index
2 publications
30 citations
Erasmus MC
Rotterdam, The Netherlands
1 h-index
3 publications
51 citations
University of Southern Maine
Portland, United States
1 h-index
3 publications
57 citations
Columbia University
New York, United States
1 h-index
1 publications
46 citations
1–8 of 13
Venues
- The Journal of Finance
2 publications · 224 citations
2
h-index
- Journal of Business Finance & Accounting
1 publications · 19 citations
1
h-index
- Journal of Accounting Research
JAR · 1 publications · 46 citations
1
h-index
- Data Archiving and Networked Services (DANS)
Repository · 1 publications · 41 citations
1
h-index
- Journal of Accounting and Economics
1 publications · 16 citations
1
h-index
1–5