Zobrazeno 1 - 10
of 64
pro vyhledávání: '"M. Mauler"'
Publikováno v:
Contemporary Accounting Research. 38:2982-3016
Incorporating the firm’s corporate parent in a tax haven is a major decision that receives significant attention from many stakeholders, yet certain implications of this corporate strategy remain unclear. While tax haven incorporation offers tax sa
Publikováno v:
Contemporary Accounting Research. 37:2438-2471
This study investigates the relation between audit regulation and cost of equity capital. There is scant empirical evidence on this relation because changes in audit regulation are frequently accompanied by other major regulatory changes. We exploit
Publikováno v:
Journal of Accounting Literature. 43:47-69
We document the emergence of the Lead Independent Director (LID) board role in a sample of U.S. firms from 1999–2015. We find that firms that adopt an LID board role are larger and have more independent boards, higher institutional investor holding
Publikováno v:
Journal of Accounting Literature. 42:44-60
This paper provides a review of research on financial derivatives, with an emphasis on and comprehensive coverage of research published in 15 top accounting journals from 1996 to 2017. We begin with some brief institutional details about derivatives
Autor:
Landon M. Mauler
Publikováno v:
The Accounting Review. 94:279-302
I examine whether analysts' tax forecasts are informative to investors and whether analysts' tax forecasts impact firm behavior. Using I/B/E/S data from 2002–2014, I find that investors utilize both analysts' pre- and after-tax earnings forecasts i
Autor:
Natalie Hoppe, Carmen Härdtner, C. Bode, C. von zur, S. Rauterberg, Christopher Starz, Bianca Dufner, Florian Willecke, Timo Heidt, M. Mauler, Dennis Wolf, K. Grotius, Ingo Hilgendorf, D. Dürschmied, P. Stachon, Andreas Zirlik, O. Borst
Publikováno v:
Science meets clinical practice.
Publikováno v:
SSRN Electronic Journal.
This study investigates the relation between audit regulation and the cost of equity capital. While a relation is intuitively appealing, there is a general lack of empirical evidence because changes in audit regulation are frequently accompanied by o
Publikováno v:
Key Engineering Materials. 454:97-112
The aim of this paper is to present a procedure to perform the evaluation of dynamic stress intensity factors of composite cracked sheets. The numerical method that is used to perform the modeling of the crack is the dual boundary element method. The
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Autor:
Landon M. Mauler
Publikováno v:
SSRN Electronic Journal.
I examine whether analysts’ implicit tax expense forecasts help investors evaluate firm performance, identify tax-related earnings management, and decrease tax avoidance. Using I/B/E/S data from 2002-2014, I find investors utilize both analysts’