Zobrazeno 1 - 10
of 12
pro vyhledávání: '"Teresa Lightner"'
Publikováno v:
SSRN Electronic Journal.
This study examines whether the equity incentives of the CFO are associated with earnings management. Prior research investigates delta and vega for the average of the top five executives on the firm’s financial misreporting. The top 5 executives v
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::62197993bba8e430c7220cebf7cc4242
https://doi.org/10.2139/ssrn.3829798
https://doi.org/10.2139/ssrn.3829798
Autor:
Teresa Lightner, Kimberly G. Key
Publikováno v:
Journal of the American Taxation Association. 37:103-128
This study examines the relation between commercial and industrial property values and local property taxes using 1999 to 2009 data for the state of Georgia. Results show a negative relation between commercial values and property taxes, consistent wi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b24281fd08a01ce26f82223b4ea641fb
https://doi.org/10.2308/atax-50951
https://doi.org/10.2308/atax-50951
The Effects of Property Taxes and Public Service Benefits on Housing Values: A County-Level Analysis
This study investigates the relation between residential property values and both property taxes and public services in Georgia’s counties. Capitalization theory predicts that property values relate negatively to property taxes, and positively to p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::48d53f022d3cd94dc3fa8cccb512a6e6
https://doi.org/10.1108/s1058-749720160000023007
https://doi.org/10.1108/s1058-749720160000023007
Publikováno v:
Journal of the American Taxation Association. 30:21-46
This study examines investor reaction to the reduction in federal income tax rates on dividends resulting from passage of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA or the Tax Act). We investigate the existence of a clientele s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4588e1e3579ffb0a6e45e89cb1172e8f
https://doi.org/10.2308/jata.2008.30.2.21
https://doi.org/10.2308/jata.2008.30.2.21
Autor:
Robert C. Ricketts, Teresa Lightner
Publikováno v:
Issues in Accounting Education. 22:247-254
This instructional case is intended for use as a tax research project to introduce you to a “real-world” issue that illustrates how statutes intended for one purpose are often used by tax advisors for seemingly unrelated purposes. The case is bas
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7150697d41b5c90ac4a349d216f4e6e0
https://doi.org/10.2308/iace.2007.22.2.247
https://doi.org/10.2308/iace.2007.22.2.247
Publikováno v:
Journal of the American Taxation Association. 27:1-17
Treasury Decision (TD) 8002 significantly relaxed the substantiation requirements for deducting noncash charitable contributions under $501 for tax years 1985 and after. We present evidence that TD 8002 caused a significant change in taxpayer behavio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::02cffdb4030a8ae24711ceacde2c4839
https://doi.org/10.2308/jata.2005.27.s-1.1
https://doi.org/10.2308/jata.2005.27.s-1.1
Autor:
Teresa Lightner
Publikováno v:
Journal of the American Taxation Association. 21:42-57
This paper examines the effect of the formulary apportionment system on state-level economic development. All three apportionment factors, when combined with the corporate tax rate employed by each state, are shown to have a significant negative asso
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::11fced9ed51023f9e835de048a18ab0a
https://doi.org/10.2308/jata.1999.21.s-1.42
https://doi.org/10.2308/jata.1999.21.s-1.42
Publikováno v:
SSRN Electronic Journal.
We examine all 159 counties within the state of Georgia to determine the impact of per capita personal and business property taxes collected on the Economy, Education, Health, and Public Safety of each county. We find a strong positive association be
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::03bef51ecd32f58ff1cb96d5e885abcb
https://doi.org/10.2139/ssrn.2112382
https://doi.org/10.2139/ssrn.2112382
Publikováno v:
SSRN Electronic Journal.
We hypothesize that the 2003 decrease in individual tax rates on dividends and capital gains should have been followed by a decline in the cost of capital and increased volatility, especially for dividend paying firms. We observe a significantly posi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2af3fec24ffb3f1797fc72f04ab5e8b3
https://doi.org/10.2139/ssrn.1905112
https://doi.org/10.2139/ssrn.1905112
We analyze cumulative abnormal returns (CARs) around key events leading up to the passage of JGTRRA to determine whether a reduction in the individual tax rate on dividend income affects stock prices, and if so, whether that effect differs for differ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6b1b0ee9918f3cfa3e2070a68ddea216
https://doi.org/10.1016/s1058-7497(08)18003-6
https://doi.org/10.1016/s1058-7497(08)18003-6