Výsledky vyhledávání - "Petro Lisowsky"

The Silent Majority: Private U.S. Firms and Financial Reporting Choices

Publikováno v: Journal of Accounting Research. 58:547-588

This study uses a comprehensive panel of tax returns to examine the financial reporting choices of medium‐to‐large private U.S. firms, a setting that controls over $9 trillion in capital, vastly outnumbers public U.S. firms across all industries,

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c18d3f67bf671a4f0f6057a1ae8f04a7
https://doi.org/10.1111/1475-679x.12306

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Does the Story Matter? Putting Financial Statement Numbers into Context using XBRL Data

Autor: Carlyle Burd, Elisa Casi-Eberhard, Petro Lisowsky

Publikováno v: SSRN Electronic Journal.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0fe6bf6a7b2f2199fc3f5ca474e9af62
https://doi.org/10.2139/ssrn.4069992

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The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations

Autor: Michael A. Mayberry, Petro Lisowsky, Michael P. Donohoe

Publikováno v: Contemporary Accounting Research. 36:1784-1823

Subchapter C of the U.S. Internal Revenue Code levies an entity‐level tax on corporate profits, whereas Subchapter S allows corporations meeting specific criteria to elect out of this tax. Despite these differences, C and S corporations regularly c

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::da4b8be8f1e95c36837f931e703e4e15
https://doi.org/10.1111/1911-3846.12464

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Inflexibility in Income Shifting: Implications, Detection and Remedies

Autor: Arnt Ove Hopland, Mohammed Mardan, Petro Lisowsky, Dirk Schindler

Publikováno v: SSRN Electronic Journal.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::9334e0be323aaf1ede6247bb33388491
https://doi.org/10.2139/ssrn.3953020

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Flexibility in Income Shifting under Losses

Autor: Mohammed Mardan, Dirk Schindler, Petro Lisowsky, Arnt O. Hopland

Publikováno v: The Accounting Review. 93:163-183

This study examines the flexibility of multinational firms to adjust their income-shifting strategies—whether using transfer pricing or internal debt—during the tax year to react to affiliates' operating losses. We develop the concept that under

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::4bf5d5a914637e6bf8198ec61f593e7a
https://doi.org/10.2308/accr-51907

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Implications of Flexibility in Income Shifting under Losses

Autor: Arnt O. Hopland, Dirk Schindler, Petro Lisowsky, Mohammed Mardan

Publikováno v: SSRN Electronic Journal.

This study develops theory and discusses implications of inflexibility in tax-motivated income shifting. We show that inflexibility to adjust income-shifting strategies within a tax year in response to losses implies that income-shifting incentives a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e1c07c92663a092bbe967d3aa26170b3
https://doi.org/10.2139/ssrn.3327666

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Transfer Pricing: Strategies, Practices, and Tax Minimization

Autor: Devan Mescall, Petro Lisowsky, Kenneth J. Klassen

Publikováno v: Contemporary Accounting Research. 34:455-493

Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes h

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7eb6640a877f4e592947606bbc7c7d25
https://doi.org/10.1111/1911-3846.12239

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WHO BENEFITS FROM THE TAX ADVANTAGES OF ORGANIZATIONAL FORM CHOICE?

Autor: Michael P. Donohoe, Petro Lisowsky, Michael A. Mayberry

Publikováno v: National Tax Journal. 68:975-997

We investigate whether and the extent to which four stakeholders of a firm — customers, suppliers, employees, and owners — benefit from the savings under Subchapter S relative to Subchapter C. Usin...

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::7c89611af9439d77e0266e96f6860b33
https://doi.org/10.17310/ntj.2015.4.04

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The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness

Autor: Devan Mescall, Petro Lisowsky, Kenneth J. Klassen

Publikováno v: The Accounting Review. 91:179-205

Using confidential data from the Internal Revenue Service on who signs a corporation's tax return, we investigate whether the party primarily responsible for the tax compliance function of the firm—the auditor, an external non-auditor, or the inter

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::0d5398d6ee1a1418f59e1f81c2b6559a
https://doi.org/10.2308/accr-51137

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Economic Growth and Financial Statement Verification

Autor: Michael Minnis, Andrew Sutherland, Petro Lisowsky

Publikováno v: MIT web domain

We use a proprietary data set of financial statements collected by banks to examine whether economic growth is related to the use of financial statement verification in debt financing. Exploiting the distinct economic growth and contraction patterns

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3185edd242bc63ba2e16891ad394fdac
https://orcid.org/0000-0003-2517-1685

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