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Accounting review, ISSN 0001-4826, 09/2013, Volume 88, Issue 5, pp. 1657 - 1682
This paper examines the implications of tax loss carryback incentives for corporate reporting decisions and capital market behavior. During the 1981 through... 
Journal Article
The Accounting Review, ISSN 0001-4826, 09/2013, Volume 88, Issue 5, p. 1657
  This paper examines the implications of tax loss carryback incentives for corporate reporting decisions and capital market behavior. During the 1981 through... 
Studies | Organizational behavior | Carryback | Financial reporting | Tax refunds | Earnings forecasting | Tax incentives
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 3/2006, Volume 44, Issue 1, pp. 113 - 143
We compare executive equity incentives of firms accused of accounting fraud by the Securities and Exchange Commission (SEC) during the period 1996-2003 with... 
Stock prices | Stock options | Stock sales | P values | Chief executive officers | Fraud | Executive compensation | Business structures | Sampling distributions | Accounting fraud | BUSINESS, FINANCE | COMPENSATION | EARNINGS MANAGEMENT | PERFORMANCE | BANKRUPTCY | CONSEQUENCES | ACQUIRING FIRMS | CORPORATE GOVERNANCE | OWNERSHIP | CEO | STOCK OPTION AWARDS | Executives | Analysis | Compensation and benefits
Journal Article
The Accounting Review, ISSN 0001-4826, 9/2013, Volume 88, Issue 5, pp. 1657 - 1682
This paper examines the implications of tax loss carryback incentives for corporate reporting decisions and capital market behavior. During the 1981 through... 
Carrybacks | Taxes | Net income | Financial accounting | Tax refunds | Tax incentives | Cash | Business structures | Coefficients | Analytical forecasting | Liquidity | Net operating losses | Capital markets | Analyst forecasts | EARNINGS MANAGEMENT | INFORMATION | ANALYSTS | taxes | FIRMS | liquidity | analyst forecasts | DEBT | capital markets | BUSINESS, FINANCE | INCOME | net operating losses | BENEFITS | Management | Capital market | Research | Loss deductions
Journal Article
The Accounting Review, ISSN 0001-4826, 4/2004, Volume 79, Issue 2, pp. 387 - 408
We analyze a sample of firms accused of fraudulently overstating their earnings and examine the extent, if any, to which they paid additional income taxes on... 
Tax fraud | Income estimates | Income taxes | Financial statements | Deferred taxes | Cost estimates | Taxpaying | Financial management | Estimated taxes | Accounting fraud | AUDITING ENFORCEMENT RELEASES | BUSINESS, FINANCE | REFORM ACT | MANAGEMENT | STOCK | Accounting | Research | Tax overpayment | Studies | Fraud | Corporate income tax | Earnings | Income statements
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 1999, Volume 27, Issue 2, pp. 149 - 176
We investigate whether acquiring firms attempt to increase their stock price prior to a stock for stock merger in order to reduce the cost of buying the... 
Earnings management | Mergers | G34 | M41 | CHOICE | BUSINESS, FINANCE | earnings management | COMPANIES | ECONOMICS | VALUATION | CORPORATE-CONTROL | mergers | Corporate profits | Acquisitions and mergers | Analysis
Journal Article
The Accounting Review, ISSN 0001-4826, 10/1998, Volume 73, Issue 4, pp. 435 - 458
Implicit taxes reflect the extent (if any) to which tax-favored assets bear lower pretax returns than do tax-disfavored assets of similar risk. Prior research... 
Dividends | Income taxes | Corporate taxes | Investors | Itemized deductions | Taxes | Preferred stock | Common stock | Yield | Tax deductions | Implicit taxes | BUSINESS, FINANCE | PRICES | MARKET | PREFERRED STOCK | dividends | taxes | COMMON | implicit taxes | WEALTH | Taxation | Stocks | Investments | Studies | Hypotheses | High yield investments | Securities analysis | Effects | Capital gains
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 2009, Volume 47, Issue 1, pp. 27 - 49
We investigate the backdating of stock option . Before SOX, we find evidence that some exercises were backdated to days with low stock prices. Consistent with... 
Insider trading | Stock option compensation | Regulation | Taxes | Backdating | BUSINESS, FINANCE | INTERNAL CONTROL | COMPENSATION | AWARDS | INFORMATION | ECONOMICS | Stock option compensation Backdating Taxes Insider trading Regulation | Insider trading in securities | Universities and colleges | Tax planning | Employee stock options | Securities law
Journal Article
The Journal of the American Taxation Association, ISSN 0198-9073, 09/2019, Volume 41, Issue 2, pp. 103 - 124
This study examines whether acquirer NOL-related tax benefits generated in an acquisition are shared with the target. For a sample of 1,959 acquisitions, we... 
Journal Article
The Accounting Review, ISSN 0001-4826, 3/2007, Volume 82, Issue 2, pp. 359 - 387
Scholes et al. (2005) predict that S corporations, and other conduit entities such as partnerships and LLCs, can sell for a tax-driven purchase price premium... 
Shareholders | Price premiums | Income taxes | Purchase price | Corporate taxes | S corporation | Target acquisitions | Stock sales | C corporations | Tax benefits | Acquisitions | Mergers | Faxes | Fax benefits | ORGANIZATIONAL FORM | CHOICE | BUSINESS, FINANCE | LIMITED PARTNERSHIPS | MANAGEMENT BUYOUTS | MARKET | GAINS | taxes | acquisitions | mergers | tax benefits | Closely held corporations | Studies | S corporations | Acquisitions & mergers
Journal Article
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 10/2005, Volume 22, Issue 3, p. 587
The purpose of this study is to investigate whether and how shareholder-level taxes affect earnings response coefficients (ERCs). Our tests indicate that when... 
Studies | Dividends | Income taxes | Rates of return | Stockholders | Earnings
Journal Article
Journal of the American Taxation Association, ISSN 0198-9073, 03/2007, Volume 29, Issue 1, pp. 1 - 26
  This study investigates whether changes in personal tax rates on dividends and capital gains affect firms' incremental financing decisions. The evidence in... 
Studies | Equity | Corporate finance | Capital gains | Time series | Tax rates
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 12/2008, Volume 46, Issue 5, pp. 973 - 973
Journal Article
The Journal of the American Taxation Association, ISSN 0198-9073, 04/2007, Volume 29, Issue 1, p. 117
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 2003, Volume 35, Issue 2, pp. 179 - 200
The purpose of this paper is to evaluate the model used by Harris and Kemsley (J. Acc. Res. 37 (1999) 275), Harris et al. (J. Public Econ. 79 (2001) 569) and... 
Tax capitalization | Tax | Dividend | BUSINESS, FINANCE | tax capitalization | POLICY | FIRM VALUATION | INFORMATION | TAXATION | dividend | VALUE-RELEVANCE | tax | ECONOMICS | Stockholders | Prices and rates | Dividends | Profit | Taxation | Stocks | Studies | Stock prices | Capitalization | Models | Corporate taxes
Journal Article
Accounting review, ISSN 0001-4826, 03/2007, Volume 82, Issue 2, pp. 359 - 387
Journal Article
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