Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Casey M. Schwab"'
Publikováno v:
Contemporary Accounting Research. 39:459-497
Many studies use GAAP effective tax rates (ETRs) as a proxy for tax avoidance and assume that very low (high) ETRs represent the greatest (least) tax avoidance, yet ETRs can be affected by items unrelated to tax avoidance. Despite awareness of the po
Publikováno v:
Journal of the American Taxation Association. 44:49-73
In this study, we examine the incidence, valuation and management of tax-related reputational costs during the window surrounding the Occupy Wall Street (OWS) movement, a period characterized by heightened awareness and scrutiny of corporate tax avoi
Publikováno v:
The Accounting Review. 97:413-437
We use data envelopment analysis (DEA) to develop a measure of effective tax planning that is theoretically aligned with the Scholes-Wolfson paradigm and captures how efficiently firms maximize after-tax returns given their operating, investing, and
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Although theory predicts boards should replace underperforming CEOs, archival studies estimate that CEO underperformance has only a modest effect on turnover. Higher corporate statutory tax rates increase the sharing of corporate profits and losses w
Publikováno v:
Contemporary Accounting Research. 35:767-793
Recent research finds that analysts' cash flow forecasts have meaningful financial reporting ramifications, but, to date, the identified effects are unlikely to yield meaningful cash flow benefits. This study examines whether analysts' cash flow fore
Publikováno v:
Accounting, Organizations and Society. 52:32-49
In this study, we exploit the unique reporting requirements for employee stock options to provide large sample evidence on the accuracy of footnote disclosures related to a specific complex estimate, the fair value of options granted. We first docume
Publikováno v:
SSRN Electronic Journal.
Many studies use GAAP effective tax rates (ETRs) as a proxy for tax avoidance and assume that very low (high) ETRs represent the greatest (least) tax avoidance, yet ETRs can be affected by items unrelated to tax avoidance. Despite awareness of the po
Publikováno v:
The Accounting Review. 91:859-881
We investigate the association between financial constraints and cash savings generated through tax planning. We predict that an increase in financial constraints leads firms to increase internally generated funds via tax planning. We measure financi
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
Publikováno v:
The Accounting Review. 88:977-1005
We investigate whether politically sensitive contractors pay higher taxes and whether their bargaining power reduces these tax costs. Using federal contractor data, we develop a new composite measure of political sensitivity that captures both the po