Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Joshua D. Spizman"'
Publikováno v:
Financial Review. 56:619-644
We examine whether directors utilize private information obtained through their committee memberships to depart from firms prior to the revelation of their poor performance. Such departures raise the concern that directors leave the firm when they ar
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f91feeb7dd078d6f2e67a0f5147c3925
https://doi.org/10.1111/fire.12267
https://doi.org/10.1111/fire.12267
Publikováno v:
Review of Quantitative Finance and Accounting. 56:1191-1219
In this paper, we examine the impact of distracting events to audit committee members on the firms’ earnings quality. Specifically, we focus on major events occurring simultaneously at other firms in which the audit committee members also serve as
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bd3b472f79d7418a4014325814359a85
https://doi.org/10.1007/s11156-020-00923-8
https://doi.org/10.1007/s11156-020-00923-8
Autor:
Dennis J. Lasser, Joshua D. Spizman
Publikováno v:
Journal of Financial Markets. 28:116-131
We estimate the size of the wildcard premium embedded in cash-settled American-style options. Similar to simulation results reported by Fleming and Whaley (1994), we find the wildcard premium significantly impacts the valuations of American-style put
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e12f27e41866558d1ed773ee0d02ba92
https://doi.org/10.1016/j.finmar.2015.09.002
https://doi.org/10.1016/j.finmar.2015.09.002
Publikováno v:
Journal of Banking & Finance. 38:78-88
A worker can reduce tax liability by contributing to a private pension plan when marginal tax rates are high and withdraw pension benefits when marginal tax rates are low. We quantify the tax benefit of income smoothing through the private retirement
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fe9159986c5dcf77898c3af4e4f279c4
https://doi.org/10.1016/j.jbankfin.2013.09.017
https://doi.org/10.1016/j.jbankfin.2013.09.017
Publikováno v:
Journal of Financial Economics. 111:70-85
Since World War II, direct stock ownership by households across the globe has largely been replaced by indirect stock ownership by financial institutions. We argue that tax and retirement policies are among the factors behind these changes. We develo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c350e12ea1dca8bd07f16e56ace930d9
https://doi.org/10.1016/j.jfineco.2013.09.001
https://doi.org/10.1016/j.jfineco.2013.09.001
Autor:
Dennis J. Lasser, Joshua D. Spizman
Publikováno v:
SSRN Electronic Journal.
We estimate the size of the wildcard premium embedded in cash-settled American-style options. Similar to simulation results reported by Fleming and Whaley (1994), we find the wildcard premium significantly impacts the valuations of American-style put
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fa3b54319f8901a8b5db9f97e5ed97f1
https://doi.org/10.2139/ssrn.2502259
https://doi.org/10.2139/ssrn.2502259
Autor:
Joshua D. Spizman, Kartik Raman
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2fe32f214a477ed3f7f3d1feb1b205d6
https://doi.org/10.2139/ssrn.2024355
https://doi.org/10.2139/ssrn.2024355
Since World War II, direct stock ownership by households across the globe has largely been replaced by indirect stock ownership by financial institutions. We argue that tax policy is the driving force. Using long time-series from eight countries, we
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::357d8d7423474efed5a95b663c298a95
https://doi.org/10.3386/w17522
https://doi.org/10.3386/w17522
Publikováno v:
SSRN Electronic Journal.
Since World War II, direct stock ownership by households has largely been replaced by indirect stock ownership by financial institutions. We argue that tax policy is the driving force. Using long time-series from eight countries, we show that the fra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0246c9ebc05af72333a710c88e67987e
https://doi.org/10.2139/ssrn.1428442
https://doi.org/10.2139/ssrn.1428442
Publikováno v:
SSRN Electronic Journal.
Accounting is often viewed from a legalistic rather than economic perspective. Finance, on the other hand, is deeply rooted in economic theory, but at its heart is built on assumptions of frictionless markets. Neither perspective fully incorporates t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::96d8e0136af627774bb173382460b1ac
https://doi.org/10.2139/ssrn.1674597
https://doi.org/10.2139/ssrn.1674597