Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Kelly Wentland"'
Autor:
Kelly Wentland
Publikováno v:
The Accounting Review. 98:453-478
This study investigates whether industrial diversification generally provides a tax advantage and how the convexity of the tax system contributes to this benefit. The main findings show that multi-industry operations lower a firm’s taxes and income
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1ad04d70ffc66dc83ae3fd8fc7e63c3c
https://doi.org/10.2308/tar-2016-0236
https://doi.org/10.2308/tar-2016-0236
Publikováno v:
Management Science. 68:4065-4089
This paper examines whether tax uncertainty can alter investment decisions, focusing primarily on the timing of large capital investments. Empirically, we exploit the staggered implementation of Schedule UTP, a discrete policy change expected to incr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5fc2f08d7d48eacd2ad8093971e0e67c
https://doi.org/10.1287/mnsc.2021.4072
https://doi.org/10.1287/mnsc.2021.4072
Publikováno v:
32nd Annual Meeting North American Skull Base Society.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4530fd0f1d8ce84d6e5ce53a1c4144aa
https://doi.org/10.1055/s-0043-1762317
https://doi.org/10.1055/s-0043-1762317
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8f39640cfe63ba5714303429957b79e7
https://doi.org/10.2139/ssrn.4420998
https://doi.org/10.2139/ssrn.4420998
Publikováno v:
Journal of the American Taxation Association. 42:103-131
This paper investigates the extent to which analysts incorporate tax-based earnings information into their earnings forecasts relative to other earnings information. We find that analysts' misreaction to tax-based earnings information is distinct fro
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2905c908ce354d7c4ac8f97b2cf8d970
https://doi.org/10.2308/atax-52515
https://doi.org/10.2308/atax-52515
Publikováno v:
SSRN Electronic Journal.
We examine an international panel of firms to quantify the degree of conforming tax avoidance associated with changes to statutory tax rates and how book-tax conformity alters this type of earnings management. Methodologically, we derive an estimatio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::37cefada033d65a857f4fb3f5d43513b
https://doi.org/10.2139/ssrn.3523388
https://doi.org/10.2139/ssrn.3523388
Publikováno v:
SSRN Electronic Journal.
This paper analyzes the relationship between tax aggressiveness and takeover activity. While prior studies have analyzed the relationship between the level of tax and restructuring, there is little evidence on the indirect effects of corporate tax po
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::df7e32d7a9a68f2396720ecc8442a967
https://doi.org/10.2139/ssrn.2797759
https://doi.org/10.2139/ssrn.2797759
Publikováno v:
SSRN Electronic Journal.
This paper investigates how analysts use earnings generated by changes in the effective tax rate (i.e., the tax change component of earnings) in forecasting annual earnings. We examine whether analysts incorporate this tax-based information into thei
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bf3c40a91fb59079ca81651277e37a14
https://doi.org/10.2139/ssrn.2482733
https://doi.org/10.2139/ssrn.2482733
Publikováno v:
SSRN Electronic Journal.
This paper examines whether there is evidence that tax uncertainty affects key firm decisions, namely firm decisions regarding capital investments. We find that, on average, firms facing greater tax uncertainty are more likely to delay large capital
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::46bed67a2d3121eed50b6f7caaf6bee5
https://doi.org/10.2139/ssrn.2518243
https://doi.org/10.2139/ssrn.2518243