Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Stevanie S. Neuman"'
Autor:
Stevanie S. Neuman
Publikováno v:
Journal of the American Taxation Association. 45:117-144
Most recent tax research examines the level of firms’ effective tax rates (ETRs), focusing on tax avoidance. However, theoretical work and research on book-tax tradeoffs and reputational costs indicate that some firms have other tax planning goals.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a44dca090e8aed58eec03a5ab686c625
https://doi.org/10.2308/jata-19-035
https://doi.org/10.2308/jata-19-035
Publikováno v:
Contemporary Accounting Research. 37:1788-1827
This study uses insights from tax practitioners and tax authorities to define and develop an estimate of ex ante tax risk that is independent of common tax outcomes studied in prior literature. Validation tests confirm that our tax risk measure (i) r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::38315a7cc9602b9d8e5c4659206961bc
https://doi.org/10.1111/1911-3846.12556
https://doi.org/10.1111/1911-3846.12556
Publikováno v:
Contemporary Accounting Research. 37:603-633
This study examines whether the volatility of interim estimates of the annual effective tax rate (ETR) provides ex ante information about the quality of firms' internal control environments. Recent research suggests that some firms selectively disclo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e09f83b584a4d9e60bac59f3533f0ad4
https://doi.org/10.1111/1911-3846.12527
https://doi.org/10.1111/1911-3846.12527
Publikováno v:
Contemporary Accounting Research. 36:1461-1500
This study provides evidence that binary signals in audit reports are unable to fully communicate underlying risks that are inherently continuous in nature. Specifically, we find that companies whose audit reports signal an improvement in internal co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ecb9fb68051b3251b3166df009bcc44e
https://doi.org/10.1111/1911-3846.12470
https://doi.org/10.1111/1911-3846.12470
Publikováno v:
Contemporary Accounting Research, 36(4), 2663-2694. Wiley
We investigate whether firms'' tax planning affects the accuracy of analysts'' forecasts. Tax planning can exacerbate the complexity of firms'' operations through strategic choices to exploit tax laws. Because of its effect on firms'' operations, tax
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::96d1d92d2d25bb4bac3a2c65c0a4200f
https://hdl.handle.net/10453/140840
https://hdl.handle.net/10453/140840
Publikováno v:
Journal of the American Taxation Association. 38:27-49
The Internal Revenue Code allows firms to carry excess tax losses forward to offset future taxable income and reduce taxes. Consistent with tax loss carryforwards (TLCFs) creating a significant asset, prior research finds that investors positively va
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ba8c67b6e8ff665c36724484d2fc2bff
https://doi.org/10.2308/atax-51483
https://doi.org/10.2308/atax-51483
Publikováno v:
SSRN Electronic Journal.
We investigate whether firms’ tax planning affects the accuracy of analysts’ forecasts. Tax planning can exacerbate the complexity of firms’ operations through strategic choices to exploit tax laws. Because of its effect on firms’ operations,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7ba72f9819aa4db14aba639b26394694
https://doi.org/10.2139/ssrn.3260027
https://doi.org/10.2139/ssrn.3260027
Publikováno v:
Contemporary Accounting Research. 32:703-735
This study examines the determinants and consequences of tax service provider choice among not-for-profit (NFP) organizations. Understanding how clients choose among professional services firms for tax services is important both because of the econom
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::607da99954c5d1d8a6e59ec1c574c81a
https://doi.org/10.1111/1911-3846.12080
https://doi.org/10.1111/1911-3846.12080
Autor:
Stevanie S. Neuman
Publikováno v:
SSRN Electronic Journal.
By focusing on tax avoidance, prior research implicitly assumes that all firms’ tax strategies emphasize tax minimization. However, the large percentage of firms paying relatively high taxes have prompted questions regarding why all firms cannot or
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f914cc34272b450cdaf5dacdd8eb36b2
https://doi.org/10.2139/ssrn.2735107
https://doi.org/10.2139/ssrn.2735107
Autor:
Stevanie S. Neuman
Publikováno v:
SSRN Electronic Journal.
This study examines managerial incentives and practices associated with firms’ tax strategy choices, as well as the relative importance of these factors in determining the primary focus of firms’ tax strategies. Understanding the determinants of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::67821ac9d80dab5af3892ef1f588e634
https://doi.org/10.2139/ssrn.2496994
https://doi.org/10.2139/ssrn.2496994