A new excise tax on executive pay at tax-exempt entities may also apply to their affiliated for-profit companies, IRS guidance suggests.
Two provisions of the Tax Cuts and Jobs Act may have more companies deciding to replace real workers with mechanical ones.
Treasury and finance professionals say they'll deploy more of their cash this quarter — but they've said that before, and often.
The overall financial impact of the Tax Cuts and Jobs Act is difficult to calculate and may be viewed differently by optimists and skeptics.
Board diversity, corporate culture, and sexual harassment will be among the key discussion topics for corporate directors next year.
Despite trade and tariff tensions, three-quarters of U.S. corporate executives expect to close more and larger deals next year than they did in 2018.
Some findings seem to support allegations that companies are practicing "earnings management."
If news events in 2017 swayed directors to more highly value sustainability disclosures, the effect has apparently worn off in 2018, a study suggests.
A survey from BDO said corporate directors are reevaluating launching new businesses as they conduct reviews of their firms' total tax liabilities.
While M&A activity is strong this year, quantifying how much of it is driven by the Tax Cuts and Jobs Act requires a nuanced analysis.
Complexities of the Tax Cuts and Jobs Act require chief tax officers to clearly explain its provisions to companies' management teams and boards.
A notice on how to apply tax-deductibility changes included in the recent tax-reform law may leave open more questions than it answers.
