Zobrazeno 1 - 10
of 34
pro vyhledávání: '"Marilyn F. Johnson"'
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::39cc687d71cc5c6158149dc2738dabc4
https://doi.org/10.2139/ssrn.4413814
https://doi.org/10.2139/ssrn.4413814
Publikováno v:
Accounting Horizons. 32:103-119
SYNOPSIS Mandatory existence disclosure rules require an organization to disclose a policy's existence, but not its content. We examine policy adoption frequencies in the year immediately after the IRS required mandatory existence disclosure by nonpr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4b924758214fb5e5be986708adf9dac1
https://doi.org/10.2308/acch-52037
https://doi.org/10.2308/acch-52037
Autor:
Mark S. Johnson, Marilyn F. Johnson
Publikováno v:
Cornell Hospitality Quarterly. 57:434-441
On November 27, 2001, the Supreme Court ruled in Chickasaw v. United States that Native American gaming (NAG) firms are subject to federal excise and occupational taxes. Prior to the decision, these firms had been exempt from all federal taxation. We
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6e31e85ec565c5e870c9a2003fbd7313
https://doi.org/10.1177/1938965516631640
https://doi.org/10.1177/1938965516631640
Publikováno v:
Journal of Accounting and Economics. 52:235-251
One consequence of the shift to fair value measurement is the emergence of voluntary disclosures in audited financial statements that question the reliability of mandated fair value information. We refer to these disclosures as reliability disavowals
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::45dae81c5294e8e90088886c22a3032f
https://doi.org/10.1016/j.jacceco.2011.09.002
https://doi.org/10.1016/j.jacceco.2011.09.002
Publikováno v:
Production and Operations Management. 8:28-43
Proponents of iso 9000 certification claim that it is a low-cost signal of a firm's commitment to quality and a meaningful component of total quality management (TQM). Critics claim that it has little relation to TQM and is a tariff on international
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0315a567b7840cd3b7c5ffae72af0d1e
https://doi.org/10.1111/j.1937-5956.1999.tb00059.x
https://doi.org/10.1111/j.1937-5956.1999.tb00059.x
Publikováno v:
Accounting Horizons. 21:1-22
We examine H.R. 3574, the Stock Option Accounting Reform Act of 2004 (the Act), which sought to prevent the Financial Accounting Standards Board (FASB) from requiring the expensing of employee stock options at fair value. We find that employee stock
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d6affcde271e43286a5ef0c3191b99f2
https://doi.org/10.2308/acch.2007.21.1.1
https://doi.org/10.2308/acch.2007.21.1.1
Publikováno v:
The Journal of Law, Economics, & Organization. 23:627-652
This article examines the effect of the Private Securities Litigation Reform Act of 1995 (PSLRA) on stockholder lawsuits. We explore the role of restatements, earnings forecasts, and insider trading in the filing and resolution of lawsuits for a samp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::841c04cf9239e182ee50654c23f44098
http://hdl.handle.net/10.1093/jleo/ewm015
http://hdl.handle.net/10.1093/jleo/ewm015
Autor:
Ram Natarajan, Marilyn F. Johnson
Publikováno v:
Managerial Finance. 31:3-26
We hypothesize that a CEO’s responsiveness to security analysts’ demands for information about the firm is influenced by the structure of the CEO’s compensation package. Our analysis is based on a sample of 469 CEO presentations to security ana
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::25dd1926ac294d1e6e8a5e9e71745a13
https://doi.org/10.1108/03074350510769730
https://doi.org/10.1108/03074350510769730
Publikováno v:
The Accounting Review. 77:71-105
This paper examines whether auditor fees are associated with earnings management and the market reaction to the disclosure of auditor fees. Using data collected from proxy statements, we present evidence that nonaudit fees are positively associated w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::051440cf09ab1ab0e14939dde6cc9e3c
https://doi.org/10.2308/accr.2002.77.s-1.71
https://doi.org/10.2308/accr.2002.77.s-1.71
Publikováno v:
Journal of Accounting Research. 39:297-327
This study evaluates corporate voluntary disclosure of forward-looking information under the safe harbor provision of the Private Securities Litigation Reform Act of 1995. Using data on earnings and sales forecasts issued by 547 computer, software, a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::35f8a6d704ff7e2913dcb2651bd59e08
https://doi.org/10.1111/1475-679x.00014
https://doi.org/10.1111/1475-679x.00014