Zobrazeno 1 - 10
of 102
pro vyhledávání: '"John R. Robinson"'
Publikováno v:
RAE: Revista de Administração de Empresas, Vol 37, Iss 3 (1997)
Precificação de transferência é um tema muito difundido e que apresenta significativos potenciais de economias de impostos, sobretudo no que se refere a empresas internacionais. Em artigo anterior, os autores abordaram os incentivos das empresas
Externí odkaz:
https://doaj.org/article/5710bcb221e04aaeb8dc0f3ae30e5bdf
Publikováno v:
RAE: Revista de Administração de Empresas, Vol 37, Iss 2 (1997)
A sobrevivência a longo prazo de estratégias financeiras ótimas, em mercados internacionais competitivos, é crítica. Estratégias financeiras concernentes a preços de transferência se tornam cada vez mais importantes à medida que os fiscais d
Externí odkaz:
https://doaj.org/article/9b1fc41375ef4ef9a6c9e6db140f691b
Publikováno v:
The Accounting Review. 96:203-232
Social hierarchy theory predicts that the power and status of an organizational function have a first-order effect on the function's ability to influence outcomes. We find that the rank of the title of the top tax executive is positively associated w
Publikováno v:
Contemporary Accounting Research. 37:33-67
We investigate whether reviews of transactional filings by the SEC unexpectedly constrain SEC resources, leading to lower quality comment letters for periodic reports. The Sarbanes‐Oxley Act requires the SEC to review periodic reports (e.g., 10‐K
Publikováno v:
Contemporary Accounting Research. 36:1223-1262
Under U.S. GAAP, firms recognize assets acquired in business combinations at fair value. Similarly, in taxable asset acquisitions firms adjust the tax basis of assets to fair value. Managers can increase the present value of future tax savings by all
Autor:
Roger Li, Kimberly B. Sprenger, John R. Robinson, Carmen M. Anadon, Bradford A. Perez, Jose R. Conejo-Garcia, Antonio C. Ortiz, Jessica A. Mine, Sneak Peek Administrator, Subir Biswas, John J. Powers, Gunjan Mandal, Sumit Mehta, Tara Lee Costich, Kyle K. Payne, Alexandra Martin, Xiaoqing Yu, Pasquale P. Innamarato, Carlos Moran, Carly M. Harro, Jodi L. Kroeger, Tyler J. Curiel, Paulo C. Rodriguez, Zhitao Wang, Ricardo A. Chaurio, Kristen E. Rigolizzo
Publikováno v:
SSRN Electronic Journal.
Tertiary Lymphoid Structures (TLS) are commonly identified in human tumors with improved outcome, but how they are orchestrated remains elusive. We show that ablation of the genomic organizer SATB1 triggers the polarization of CD4+ T-cells into antig
Autor:
John R. Robinson, Jack De Jong Jr.
Publikováno v:
SSRN Electronic Journal.
The first decade of the 2000s saw two prolonged bear markets both of which produced declines of over 50% in value in the S&P 500 Index from peak to trough. In total, the 10-year period from March 1999 through February 2009 saw the stock market lose m
Publikováno v:
SSRN Electronic Journal.
We examine the influence of corporate income taxes on earnings management. We predict and find that corporate income taxes represent a significant friction in the level of discretion used in financial reporting decisions. Using the Tax Cuts and Jobs
Publikováno v:
Journal of Accounting and Economics. 72:101423
Kirk, Reppenhagen, and Tucker (2014) find that investors use individual analyst forecasts as additional earnings benchmarks. We investigate whether executives manage earnings to beat these individual benchmarks. Using year-end effective tax rate (ETR
Publikováno v:
Journal of Accounting and Economics. 63:428-453
We investigate whether geographic proximity between corporate headquarters and IRS regional offices affects corporate tax avoidance and the likelihood and productivity of IRS examinations. Using geographic distance to represent information asymmetry,