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Results: 63

Do U.S. Firms Disguise Acquisitions to Avoid Taxes?
2021-03-09
Authors

Jeremiah Harris (Kent State University) William O'Brien (University of Illinois at Chicago)

Topics
Corporate + Legal Indefinitely Reinvested Foreign Earnings Tax
Female Directors: Why Are Some Less Informed Than Others?
2021-03-01
Authors

Shawn Mobbs (University of Alabama) Yongxian Tan (University of Otago) Shage Zhang (Trinity University)

Topics
Audit + Compliance Corporate + Legal
Corporate In-house Human Capital Investments in Accounting
2021-02-21
Authors

Xia Chen (Singapore Management University) Qiang Cheng (Singapore Management University) Travis Chow (The University of Hong Kong) Yanju Liu (Hong Kong Baptist University)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero
2020-12-02
Authors

Novia X. Chen (University of Houston) Tiana Lehmer (University of California, Irvine)

Topics
Corporate + Legal Indefinitely Reinvested Foreign Earnings
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws
2020-11-19
Authors

Hariom Manchiraju (Indian School of Business, Hyderabad) Vivek Pandey (University of Southern California) K.R. Subramanyam (University of Southern California)

Topics
Corporate + Legal Litigation
Alternative Evidence and Views on Asymmetric Loan Loss Provisioning
2020-10-26
Authors

Anne Beatty (Ohio State University) Scott Liao (University of Toronto)

Topics
Corporate + Legal SEC Comment Letters
Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors
2020-10-23
Authors

Lawrence J. Abbott (University of Wisconsin-Milwaukee) William L. Buslepp (Louisiana State University) Blair B. Marquardt (University of North Texas) Stephanie Merrell (Nicholls State University)

Topics
Corporate + Legal SEC Comment Letters
CEO Activism and Firm Value
2020-10-06
Authors

Anahit Mkrtchyan (Northeastern University) Jason Sandvik (A.B. Freeman School of Business) Vivi Zhu (Tulane University)

Topics
Corporate + Legal Litigation
An Empirical Investigation of Non-GAAP Exclusion Quality Indicators
2020-09-25
Authors

Owen Davidson (University of Georgia) Enrique Gomez (Temple University) Frank Heflin (University of Georgia) Dana Wallace (University of Central Florida)

Topics
Corporate + Legal SEC Comment Letters
The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment
2020-09-23
Authors

Ying Huang (University of Texas at Dallas) Ningzhong Li (University of Texas at Dallas) Yong Yu (University of Texas at Austin) Xiaolu Zhou (University of Texas at Dallas)

Topics
Corporate + Legal Litigation