Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Beth Y. Vermeer"'
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:21-41
SUMMARY This study investigates whether qualified/adverse audit opinions on the fairness of the financial statements impact market yields for city/county general obligation bonds. Although state and local governments represent a significant part of t
Autor:
Beth Y. Vermeer, Alan K. Styles
Publikováno v:
Accounting and the Public Interest. 19:57-82
The purpose of this study is to examine the determinants of online availability and the ease of accessibility of U.S. municipality, county, school district, and special district audited financial statements. Using a sample of local governments that p
Publikováno v:
Journal of Accounting and Public Policy. 36:163-176
The purpose of our study is to investigate whether the timeliness of annual financial statements included in an official registration statement impacts the initial yield and the initial rating of general obligation municipal bonds. Using hand-collect
Autor:
Brian R. Greenstein, Beth Y. Vermeer
Publikováno v:
The ATA Journal of Legal Tax Research. 12:1-15
In May 2013, the U.S. Supreme Court decided PPL Corp. & Subsidiaries v. Comm'r to resolve a split between the Third and Fifth Circuit Courts of Appeals regarding whether the U.K. windfall tax constitutes a creditable tax under Internal Revenue Code (