Výsledky vyhledávání - "John Spencer Treu"

Regulation and Tax Preparer Qualifications

Autor: John Spencer Treu, Trevor L. Sorensen, Matthew Reidenbach

Publikováno v: Journal of the American Taxation Association. 43:125-147

Tax preparer regulation is a controversial topic among policymakers, the Internal Revenue Service, and certification providers. Proponents claim that regulation protects taxpayers from incompetent preparers, while opponents assert that regulation inc

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b9bb99545d4c313378219756d08ff72f
https://doi.org/10.2308/jata-18-002

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When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements

Autor: John Spencer Treu, Richard A. Cazier, Kenneth J. Merkley

Publikováno v: The Accounting Review. 95:31-55

Prior research finds that positive tone in firms' qualitative disclosures increases the risk of shareholder lawsuits. However, federal securities laws provide a safe harbor intended to shield firms' forward-looking statements from legal liability. On

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f99f978daccdd32ce1bbf63ce13b722c
https://doi.org/10.2308/accr-52443

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Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language

Autor: Richard A. Cazier, John Spencer Treu, Jeff L. McMullin

Publikováno v: SSRN Electronic Journal.

Although formal guidance instructs firms to avoid issuing lengthy and boilerplate risk factor disclosures, regulators and users of financial statements note these disclosures continue to be excessively long and boilerplate. The persistence of these c

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::887d1baa6c743a860e51f4fd5dcdcd3a
https://doi.org/10.2139/ssrn.3167611

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Litigation Risk and Non-GAAP Reporting

Autor: John Spencer Treu, Theodore E. Christensen, Richard A. Cazier, Kenneth J. Merkley

Publikováno v: SSRN Electronic Journal.

The SEC has recently raised renewed concerns about firms’ reporting of adjusted (non-GAAP) earnings metrics. Regulators have significant interest in understanding the factors that help constrain non-GAAP reporting. We first provide evidence on the

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8a517895af7a79d2bbe6881098f44334
https://doi.org/10.2139/ssrn.2928260

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When are Firms Sued for Making Optimistic Disclosures?

Autor: John Spencer Treu, Richard A. Cazier, Kenneth J. Merkley

Publikováno v: SSRN Electronic Journal.

Recent research finds a positive association between disclosure tone and future securities lawsuits and concludes that optimistic qualitative statements subject firms to litigation risk. We examine whether this association varies between forward and

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::13392397158dd1c6bc03efbdb21f9216
https://doi.org/10.2139/ssrn.2859596

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The Mandatory Disclosure Provisions of the Uniform Trust Code: Still Boldly Going Where No Jurisdiction Will Follow -- A Practical Tax-Based Solution

Autor: John Spencer Treu

Publikováno v: SSRN Electronic Journal.

Twelve years have passed since NCCUSL first proposed the Uniform Trust Code ("UTC") which has now been adopted in twenty-five jurisdictions. Notwithstanding the successful adoption of the majority of the provisions of the UTC in each of these jurisdi

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https://doi.org/10.2139/ssrn.2662989

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Less is More: Applying a Modified Reasonable Compensation Standard to Eliminate the Inconsistencies Among the Payroll Tax Bases and the Net Investment Income Tax Base Under the Affordable Care Act

Autor: John Spencer Treu

Publikováno v: SSRN Electronic Journal.

The original policy for the implementation of payroll taxes was to impose a tax on wages as both a funding mechanism for, and a limitation to, qualifying for social security. However, the self-employment tax base developed severe inconsistencies with

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8ddfbafb683044da899b606deec402f3
https://doi.org/10.2139/ssrn.2662957

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