Zobrazeno 1 - 10 of 18 pro vyhledávání: '"Stephen J. Lusch"'
1
The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions
Autor: Nathan C. Goldman, Stephen J. Lusch, Gil Sadka
Publikováno v: Accounting and the Public Interest. 22:1-32
We examine the relation between progressive tax rates, income inequality, and state income tax collections. We provide evidence that states with more progressive tax rate structures have higher tax collections. We then show an enhanced relation for s
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::60c573b4548e68c65ec0264547991c9c
https://doi.org/10.2308/api-2022-006
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3
The Effect of Large Corporate Donors on Non-profit Performance
Autor: Stephen J. Lusch, Erica E. Harris, Curtis M. Hall, Andrew R. Finley
Publikováno v: Journal of Business Ethics. 172:463-485
Using a dataset of corporate philanthropic gifts of $1 million or more, we examine the influence of corporate donors on the performance of recipient non-profit organizations (NPOs). We find that corporate donors positively influence NPO performance,
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::870a7084b94cbf2cd28c2930539d706c
https://doi.org/10.1007/s10551-020-04516-2
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4
State Tax Haven Legislation and Corporate Income Tax Revenues
Autor: James Stekelberg, Stephen J. Lusch
Publikováno v: Public Finance Review. 48:354-383
In response to the rise of foreign tax haven usage by multinational corporations, several US states have enacted laws that require income from affiliated entities operating in tax haven jurisdictions to be included on the firm’s state income tax re
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::005906a469da38fed004f8731a0ea18d
https://doi.org/10.1177/1091142120914280
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5
Credit unions and earnings management to mitigate political scrutiny over tax-exempt status
Autor: Curtis M. Hall, Stephen J. Lusch, James D. Brushwood
Publikováno v: Journal of Accounting and Public Policy. 41:106907
In this paper, we examine whether credit unions manage earnings to mitigate political scrutiny. In particular, we study whether credit unions increased loan loss provisions to decrease earnings around a 2005 congressional hearing on the efficacy of c
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8b3e3fea1494fe0729da302f931c8045
https://doi.org/10.1016/j.jaccpubpol.2021.106907
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6
Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts
Autor: Katharine D. Drake, Stephen J. Lusch, Jaime J. Schmidt, Nathan C. Goldman
Publikováno v: SSRN Electronic Journal.
Does the initial disclosure of tax-related critical audit matters (CAMs) constrain tax-related earnings management? If so, it would support the PCOAB’s expectation that investors indirectly benefit from CAMs through the increased attention given to
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::902fdc1b5f3bb169a8a133dd51ec7d46
https://doi.org/10.2139/ssrn.3606701
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7
The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits
Autor: Stephen J. Lusch, James D. Brushwood, Derek Johnston
Publikováno v: Advances in Accounting. 42:1-11
We examine whether firms respond to settlements of their uncertain tax benefits (UTBs) by adjusting the related UTB reserve. A reported UTB settlement indicates that the tax authority challenged at least one of the firm's uncertain tax positions, the
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f0964d75b2301fa32b0795f908117b00
https://doi.org/10.1016/j.adiac.2018.06.001
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8
Does Tax Risk Affect Investor Valuation of Tax Avoidance?
Autor: James Stekelberg, Stephen J. Lusch, Katharine D. Drake
Publikováno v: Journal of Accounting, Auditing & Finance. 34:151-176
We examine how investors value tax avoidance (measured as the level of cash effective tax rates [ETRs]) and tax risk (measured as the volatility of cash ETRs), and how these constructs interact to influence firm value. Our results suggest that invest
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::45fb3622fe47d77dec41822d7e194f80
https://doi.org/10.1177/0148558x17692674
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9
Tax Planning through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks
Autor: Frank Murphy, Oliver Zhen Li, Stephen J. Lusch
Publikováno v: SSRN Electronic Journal.
We make use of details of advanced tax rulings (ATRs) provided by the Luxembourg Tax Inspector to multinational firms and examine how the types and attributes of ATRs affect tax planning outcomes. We find that ATR firms realize lower GAAP ETRs than c
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::041d1dc6fe5224eb0df0310d2bbe2367
https://doi.org/10.2139/ssrn.3406285
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10
Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?
Autor: Stephen J. Lusch, Nathan C. Goldman, Katharine D. Drake
Publikováno v: The Accounting Review. 91:1411-1439
Deloitte's 2007 PCAOB Part II report identifies, among other issues, concerns related to the audit firm's quality controls with respect to auditing income tax accounts. We investigate whether Deloitte's actions to remediate the PCAOB's concerns are a
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::457356e48f813bcc07e1248e9ea23562
https://doi.org/10.2308/accr-51338
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