Zobrazeno 1 - 10
of 38
pro vyhledávání: '"Ashbaugh, A."'
Publikováno v:
Contemporary Accounting Research, 37(1), 419-456. Wiley-Blackwell
This paper demonstrates that measures of stock price synchronicity based on market model R2s are predictably biased downwards as a result of stock illiquidity, and that previously‐employed remedies to correct market model betas for measurement bias
Publikováno v:
Journal of Accounting and Public Policy, vol 38, iss 2
Laplante, Stacie Kelley; Skaife, Hollis Ashbaugh; Swenson, Laura; & Wangerin, Daniel. (2018). Limits of Tax Regulation: Evidence from Strategic R&D Classification and the R&D Tax Credit. UC Davis: Retrieved from: http://www.escholarship.org/uc/item/1kp2k48k
Laplante, Stacie Kelley; Skaife, Hollis Ashbaugh; Swenson, Laura; & Wangerin, Daniel. (2018). Limits of Tax Regulation: Evidence from Strategic R&D Classification and the R&D Tax Credit. UC Davis: Retrieved from: http://www.escholarship.org/uc/item/1kp2k48k
We investigate a tax avoidance strategy where firms use the ambiguity inherent in tax reporting to classify indirect costs as research and development (R&D) expenditures to take advantage of the R&D tax credit. We label this tax practice “strategic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fb2d10e8a12edef6335c379d499abbc8
https://escholarship.org/uc/item/1kp2k48k
https://escholarship.org/uc/item/1kp2k48k
Autor:
Hollis Ashbaugh Skaife, Abbie Daly
Publikováno v:
Journal of International Accounting Research. 15:31-47
Firms engaged in agriculture generate revenue from biological assets that manifest in the cultivation of bearer fruits and nuts, the tilling of crops, and the production of livestock and forestry. We investigate whether firms' cost of debt is associa
Publikováno v:
The Accounting Review. 90:529-557
We investigate whether ineffective internal control over financial reporting has implications for firm operations by examining the association between inventory-related material weaknesses in internal control over financial reporting and firms' inven
Publikováno v:
Journal of Accounting & Economics, 55(1), 91-110. Elsevier
Journal of Accounting and Economics, 55(1), 91-110. Elsevier
Journal of Accounting and Economics, 55(1), 91-110. Elsevier
This paper examines the association between ineffective internal control over financial reporting and the profitability of insider trading. We predict and find that the profitability of insider trading is significantly greater in firms disclosing mat
Publikováno v:
Contemporary Accounting Research. 30:719-749
This study investigates the role of financial reporting quality in merger and acquisition (M&A) deals that are ultimately terminated (i.e., go bust). If a target is a U.S. publicly traded company, an acquirer’s initial assessment of the potential b
Autor:
Botosan, Christine A., Ashbaugh-Skaife, Hollis, Beatty, Anne L., Davis-Friday, Paquita Y., Hopkins, Patrick E., Nelson, Karen K., Ramesh, K., Uhl, Robert, Venkatachalam, Mohan, Vrana, George
Publikováno v:
Accounting Horizons. Jun2006, Vol. 20 Issue 2, p179-194. 16p.
Publikováno v:
Issues in Accounting Education. May2002, Vol. 17 Issue 2, p123. 26p. 1 Diagram, 5 Charts.
Autor:
Ashbaugh, Hollis1, Olsson, Per2
Publikováno v:
Accounting Review. Jan2002, Vol. 77 Issue 1, p107. 20p. 6 Charts.
Publikováno v:
Journal of International Accounting Research. 11:155-184
Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded firms to be prepared in accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of financial