Zobrazeno 1 - 10
of 26
pro vyhledávání: '"Jeffrey Gramlich"'
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
https://doi.org/10.2139/ssrn.3532703
Autor:
Paul Demere, Jeffrey Gramlich
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bcc38630aedbb1db08c34394bd8ac85e
https://doi.org/10.2139/ssrn.3617177
https://doi.org/10.2139/ssrn.3617177
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
https://doi.org/10.2139/ssrn.3322983
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
https://doi.org/10.2139/ssrn.2906533
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
https://doi.org/10.2139/ssrn.2826132
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
https://doi.org/10.2139/ssrn.2912655
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
https://doi.org/10.1016/j.accfor.2013.04.003
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
https://doi.org/10.1002/pa.1437
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
https://doi.org/10.1016/j.jacceco.2009.09.002
Publikováno v:
Journal of Business Finance Accounting. 33:1189-1212
We provide initial evidence on the economic consequences of a relatively large, fully disclosed, and apparently purposeful reporting decision: the balance sheet classification of short-term obligations as long-term debt in accordance with Statement o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::61a456759d978505a7ab3a0f4026a58f
https://doi.org/10.1111/j.1468-5957.2006.00593.x
https://doi.org/10.1111/j.1468-5957.2006.00593.x