Zobrazeno 1 - 10 of 80 pro vyhledávání: '"Jeffrey Gramlich"'
1
The Influence of Campaign Contribution Disclosure on Voter Support for Tax Initiatives: Evidence From Washington’s ‘Keep Groceries Affordable Act of 2018’
Autor: Jonathan T.E. Lee, Jeffrey Gramlich, Beau Grant Barnes
Publikováno v: SSRN Electronic Journal.
We evaluate the influence of campaign contribution disclosures on support for a tax-oriented ballot initiative. Specifically, we examine the extent that voters decrease support for Washington State Initiative 1634—an initiative banning new or incre
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::65be77593e5d949e2613328b264c4c3e
https://doi.org/10.2139/ssrn.3532703
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3
How Do Auditors Learn to Forecast? Evidence from the Predictive Power of the Deferred Tax Asset Valuation Allowance
Autor: Zhuoli Axelton, Jeffrey Gramlich, M. Harris
Publikováno v: SSRN Electronic Journal.
This paper investigates auditor influence on the association between discretionary changes in the deferred tax asset valuation allowance (VA) and changes in future pretax earnings. Investors should be able to infer changes in future earnings from cha
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8cd08a6ff0621cdd7dffd471f69bb358
https://doi.org/10.2139/ssrn.3322983
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4
Akademický článek
The Corroboration Role of Management Earnings Forecasts in Private Loan Markets.
Autor: Gao, Xinghua1 (AUTHOR), Jia, Yonghong2 (AUTHOR) yonghong@iastate.edu, Krupa, Nicholas R.3 (AUTHOR), Tucker, Jennifer Wu4 (AUTHOR)
Publikováno v: Journal of Accounting, Auditing & Finance. Jul2024, Vol. 39 Issue 3, p903-930. 28p.
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5
The Effect of Mandated CSR Disclosure on the Pollution Levels of Publicly-Traded Chinese Firms
Autor: Jeffrey Gramlich, Li Huang
Publikováno v: SSRN Electronic Journal.
This paper examines whether mandatory corporate social responsibility (CSR) reporting affects corporate pollution levels in China. Starting with calendar year 2008, Chinese stock exchange listing requirements mandated that certain affected firms prod
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1b4d0323efb19186db2c4996c7204c6d
https://doi.org/10.2139/ssrn.2906533
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6
The Value of International Income-Shifting Opportunities to U.S. Multinational Firms
Autor: Paul Demere, Jeffrey Gramlich
Publikováno v: SSRN Electronic Journal.
We examine the value of firms’ opportunities to reduce their corporate tax burden by shifting income from high- to low-tax jurisdictions. Prior literature shows that firms do engage in tax-motivated cross-jurisdictional income shifting; however, th
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ad3b3ca64855d8f56b7874ef917fcd41
https://doi.org/10.2139/ssrn.2826132
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7
The Effects of Board Gender Diversity on a Firm's Risk Strategies
Autor: Linda H. Chen, Kimberly A. Houser, Jeffrey Gramlich
Publikováno v: SSRN Electronic Journal.
We study whether board gender diversity (BGD) affects corporate risk strategies. Specifically, we investigate the association between BGD and firms’ reputation risk and financial risk. Using S&P data from 1997 to 2013, we find that BGD is negativel
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::535f53ee709d77679f6601048eecb2c7
https://doi.org/10.2139/ssrn.2912655
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8
Accounting for the environmental impacts of Texaco's operations in Ecuador: Chevron's contingent environmental liability disclosures
Autor: Douglas G Chene, Jeffrey Gramlich, Stacie Buccina
Publikováno v: Accounting Forum. 37:110-123
This paper examines the disclosure of a contingent legal obligation that arose as a result of Texaco Inc.’s oil drilling and extraction activities in Ecuador. We examine Texaco's and, after Texaco'...
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b87734cbaed0dcaeccb25132ec26a440
https://doi.org/10.1016/j.accfor.2013.04.003
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9
Low-profit Limited Liability Companies (L3Cs)
Autor: Nancy Artz, Terry B. Porter, Jeffrey Gramlich
Publikováno v: Journal of Public Affairs. 12:230-238
This paper introduces the Low-profit Limited Liability Company (L3C) form to the public affairs literature. The L3C is a new legal form of business entity emerging in the USA. As a form of social enterprise, L3C firms use a marketplace approach to so
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::71efd9d31bc6ba720538c1ca76178f68
https://doi.org/10.1002/pa.1437
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10
Investor perceptions of board performance: Evidence from uncontested director elections
Autor: Paul E. Fischer, Hal D. White, Jeffrey Gramlich, Brian P. Miller
Publikováno v: Journal of Accounting and Economics. 48:172-189
This paper provides evidence that uncontested director elections provide informative polls of investor perceptions regarding board performance. We find that higher (lower) vote approval is associated with lower (higher) stock price reactions to subse
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4bf4f878c2333c70c72ba224c5de9847
https://doi.org/10.1016/j.jacceco.2009.09.002
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