Zobrazeno 1 - 10
of 26
pro vyhledávání: '"Connie D. Weaver"'
Autor:
Connie D. Connie D. Weaver
Publikováno v:
Journal of the American Taxation Association. 42:1-5
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6db21041a4bed3b61ba2a9c75ec0f38f
https://doi.org/10.2308/atax-10795
https://doi.org/10.2308/atax-10795
Autor:
Connie D. Weaver
Publikováno v:
Journal of the American Taxation Association. 40:1a-8
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a69b1c76d01ee2b27fa9e5ef5234fdbb
https://doi.org/10.2308/atax-10684
https://doi.org/10.2308/atax-10684
Publikováno v:
Journal of the American Taxation Association. 40:25-44
This study examines whether the quality of a firm's internal information environment influences its tax-motivated income shifting activities. Although income shifting is an important tax-planning strategy, evidence regarding its determinants is limit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::836350197ab37049165ac172e7aa7838
https://doi.org/10.2308/atax-51959
https://doi.org/10.2308/atax-51959
Publikováno v:
SSRN Electronic Journal.
Prior studies that examine the effect of managerial incentives on investment or misreporting decisions typically hold firm characteristics constant and focus on a particular managerial incentive. However, managers’ responses to different types of i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::042e05d9674b95f225088d2886586ff1
https://doi.org/10.2139/ssrn.3198771
https://doi.org/10.2139/ssrn.3198771
Publikováno v:
SSRN Electronic Journal.
In this paper, we examine how firms choose their lobbying participation given the competitive advantages that can be gained from: (1) firm-specific attributes in the form of differentiation, (2) specificity of tax laws under which firms operate, (3)
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1f9472e3e4f59453c62d5a05fabfde43
https://doi.org/10.2139/ssrn.3220686
https://doi.org/10.2139/ssrn.3220686
Publikováno v:
National Tax Journal. 68:999-1023
We examine the risk consequences of the S-corporation election, a tax-motivated organizational form, on banks' risk-taking behaviors and extreme adverse outcomes. S-corporations' single level of ta...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9252b42363c8ebd7a966c3f4ef7ee031
https://doi.org/10.17310/ntj.2015.4.05
https://doi.org/10.17310/ntj.2015.4.05
Publikováno v:
Contemporary Accounting Research. 29:1021-1059
We examine the extent of implicit taxes at the corporate level and the effect on implicit taxes of the Tax Reform Act of 1986 (TRA86) in the United States. Using a variety of specifications, we find consistent evidence that implicit taxes eliminate v
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b58b8ed61c70fe265ef6db9862959c8b
https://doi.org/10.1111/j.1911-3846.2012.01157.x
https://doi.org/10.1111/j.1911-3846.2012.01157.x
Autor:
C. Bryan Cloyd, Connie D. Weaver
Publikováno v:
Journal of Accounting Education. 30:22-34
Among other influences, the tax system of a democratic government reflects the many and varied attitudes, perceptions and values of its citizens. Understanding the determinants of attitudes and perceptions about the tax system is fundamental to under
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c2eac444ee65e9c87d7bd1ceea6fa218
https://doi.org/10.1016/j.jaccedu.2012.06.004
https://doi.org/10.1016/j.jaccedu.2012.06.004
Publikováno v:
Accounting Horizons. 24:589-621
SYNOPSIS: The potential conversion of accounting standards from U.S. GAAP to International Financial Reporting Standards (IFRS) raises the issue of unknown financial reporting consequences. We consider one important accounting issue, namely equity-ba
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::28c474df1940ed44042bae09f7addb84
https://doi.org/10.2308/acch.2010.24.4.589
https://doi.org/10.2308/acch.2010.24.4.589
Publikováno v:
Journal of Corporate Finance. 16:352-369
The Sarbanes-Oxley Act (SOX) was intended to protect investors by improving the accuracy and reliability of corporate disclosures. However, critics have argued that the costs of SOX far outweigh its intended benefits. Prior studies based on stock-pri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cc2fcbd230f5c16f0faead715b6f3b04
https://doi.org/10.1016/j.jcorpfin.2009.11.003
https://doi.org/10.1016/j.jcorpfin.2009.11.003