Keywords: Deductions
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Journal Articles
Accounting Research Journal (2014) 27 (1): 52–70.
Published: 07 July 2014
...Assoc. Prof. Brett Freudenberg, Prof Kerrie Sadiq; Julie Harrison; Mark Keating Purpose – This paper aims to examine the nature of Sarbanes-Oxley (SOX) costs incurred by subsidiaries of USA parent companies, and considers whether any value flows to non-USA subsidiaries. Deductibility is analysed...

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