Browsing by Department "Accounting"
Now showing items 21-40 of 71
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(2013-06-26)This study investigates whether auditors respond to earnings management pressure created by analyst forecasts. Analyst forecasts create an important earnings target for management, and professional standards direct auditors ...
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(1977)Computers have become an integral part of accounting practice but have been ignored in the area of accounting education. This study proposes to determine the feeling of the accounting profession in both the public and ...
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(Texas A&M University, 2005-08-29)This study examines the relationship between a firm??s degree of multinationality and its managers?? earnings forecasts. Firms with a high degree of multinationality are subject to greater uncertainty regarding earnings ...
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(2015-10-05)In this study, I examine the effect of explicit relative performance evaluation (RPE) on managers’ investment decisions and firm performance. Principal-agent theory suggests that firms can motivate managers to act in ...
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(2014-05-20)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 ...
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(2018-05-24)I identify an unexplored type of institutional investor (equity boutiques) that are characterized by their relatively small size but highly concentrated investment strategy. This concentrated strategy suggests that boutiques ...
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(2016-04-07)Consistent with agency theory, corporate governance best practices encourage the use of a director stock ownership requirement (SOR) as a tool to align directors’ incentives with shareholders’ interests. Using a sample of ...
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(2010-07-14)This paper examines the occurrence and outcome of auditor litigation related to financial statement misstatements and the effect of auditor misstatement-based litigation on subsequent auditor behavior. The study is motivated ...
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(2020-06-12)I investigate whether political connections, defined as corporate lobbying and campaign contributions, moderate the adverse effects a firm faces from operating in a corrupt environment. A corrupt environment refers to a ...
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Goodwill impairment charges under SFAS 142: role of executives' incentives and corporate governance (2009-05-15)This study examines factors that influence managers’ choice to recognize goodwill impairment under Statement of Financial Accounting Standards No. 142 (SFAS 142). The debate surrounding SFAS 142’s effectiveness centered ...
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(2012-10-19)Prior literature finds that firms incur a lower cost of debt capital when they voluntarily disclose information. However, the economic literature demonstrates that creditors' lending standards become more stringent (lax) ...
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(2019-05-29)In this paper, I examine how managers balance multiple incentives. Specifically, I investigate whether managers, whose compensation is based on pre-tax performance metrics, are less likely to achieve analysts’ after-tax ...
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(2019-08-14)This study examines the influence of tax policy on corporate behavior. Changes in tax policy can provide cash windfalls to firms in the form of cash tax savings. However, identifying a setting with a tax-related cash ...
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(Texas A&M University, 2007-04-25)The significance of stock options as a component of executive compensation has fluctuated dramatically over the past decade. The purpose of this study is to investigate determinants of the effectiveness of stock option ...
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(1983)This paper gives an in-depth look at the proposed regulations written by the Internal Revenue Service and authorized under Section 385 of the Internal Revenue Code. Included in the paper is a chart summarizing the various ...
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(2009-05-15)This dissertation examines firms’ reactions to two changes in tax law intended to increase dividend payout and capital investment, the Job Creation and Worker Assistance Act (JCWAA) of 2002 and the Jobs Growth Tax Relief ...
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(2012-10-19)This paper examines the association between individual managers and corporate reporting and operating decisions. To examine this question, I develop a dataset of 241 individual CEOs and CFOs, as well as audit committee ...
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(2015-06-30)In this study, I examine the institutional investor demand for analyst information and its effect on earnings forecast properties. Analysts are motivated to fulfill their clients’ demand for information, and institutional ...
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(2016-06-09)APB 28, Interim Financial Reporting, requires firms to report tax expense each quarter based on their estimated annual effective tax rate (ETR); however, due to both bias (e.g., downward manipulation) and estimation error, ...
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(2012-10-19)Comparability is a desirable qualitative characteristic of financial information and critical for financial statement users' ability to identify and understand similarities and differences in financial results among reporting ...