Academic Citations
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Results: 73
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 TaxFemale 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 + LegalCorporate 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 LettersAggressive 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 EarningsShareholder 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 LitigationAlternative 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 LettersDoes 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 LettersCEO 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 LitigationAn 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 LettersThe 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)