Zobrazeno 1 - 10
of 24
pro vyhledávání: '"Hollis Ashbaugh Skaife"'
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7e7f93f671cf853eb40932806229b434
https://doi.org/10.1111/1911-3846.12519
https://doi.org/10.1111/1911-3846.12519
Autor:
Timothy Werner, Hollis Ashbaugh Skaife
Publikováno v:
Journal of Business Ethics. 163:239-263
We use the U.S. Supreme Court’s decision in Citizens United v. Federal Election Commission to assess the reputational risks created by political investment opportunities that allow managers to spend unlimited and potentially undisclosed firm resour
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f2c6f9c63ade88bb7f4c82afa0f70fcb
https://doi.org/10.1007/s10551-019-04224-6
https://doi.org/10.1007/s10551-019-04224-6
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d4afd53f759c837f3ee6573d13e7893a
https://doi.org/10.2308/jiar-51335
https://doi.org/10.2308/jiar-51335
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::852c61d4d34e7b4562b6203487defa17
https://doi.org/10.2308/accr-50909
https://doi.org/10.2308/accr-50909
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::19d08be1ac801e78b36df632ef200b53
https://doi.org/10.1016/j.jacceco.2012.07.005
https://doi.org/10.1016/j.jacceco.2012.07.005
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e9a5e52bacefd97d710dcc8affb6c22b
https://doi.org/10.1111/j.1911-3846.2012.01172.x
https://doi.org/10.1111/j.1911-3846.2012.01172.x
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::48e7a6c59cab7796d1b17b0c08ad2012
https://doi.org/10.2308/jiar-10215
https://doi.org/10.2308/jiar-10215
Publikováno v:
Journal of Accounting Research. 47:1-43
The Sarbanes-Oxley Act (SOX) mandates management evaluation and independent audits of internal control effectiveness. The mandate is costly to firms but may yield benefits through lower information risk that translates into lower cost of equity. We u
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3ab189ffcdabdc78232dc9de3ad6c1f5
https://doi.org/10.1111/j.1475-679x.2008.00315.x
https://doi.org/10.1111/j.1475-679x.2008.00315.x
Publikováno v:
Journal of Accounting and Economics. 44:166-192
This paper uses firms' disclosures of internal control problems prior to audits mandated by Section 404 of the Sarbanes-Oxley Act (SOX) to investigate the economic factors that expose firms to internal control failure risks and managements' incentive
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a5b8b937fd09f18b0810100211d2ca8d
https://doi.org/10.1016/j.jacceco.2006.10.001
https://doi.org/10.1016/j.jacceco.2006.10.001