Browsing by Department "Accounting"
Now showing items 61-71 of 71
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(2013-06-21)This study investigates the role of the business press in disseminating management earnings guidance news to capital market participants. Using a unique sample of over 55,000 articles that relate specifically to management ...
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(2012-10-02)I examine the relation between tax avoidance and firm investment by drawing on two capital market imperfections, adverse selection and moral hazard, to provide a link between tax avoidance and investment. Firms experiencing ...
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(2010-01-16)This study investigates whether team members work harder and perform better when they are compensated based on both team and individual performance than when compensated based on team or individual performance alone and ...
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(2016-06-29)This study examines the effect of expanded audit disclosures required by ISA 700 (UK and Ireland), The Independent Auditor’s Report on Financial Statements, on the communication value of the audit report. The new ISA 700 ...
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(2023-06-16)Historically, states have taxed intangible income in the state where a firm’s intangibles are located. However, over the past two decades, states have begun adopting market-based sourcing (MBS), which causes the intangible ...
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(2020-10-28)This study examines the effect of shareholders’ personal taxes on bank risk-taking. Economic theory predicts that personal tax rates affect individual investment risk-taking through risk sharing with the government via ...
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(2009-05-15)This dissertation contains three essays. The first essay examines the response of equity values to the announcement of a decrease in the capital gains tax rate. The Taxpayer Relief Act of 1997 reduced the long-term capital ...
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(2009-05-15)This dissertation contains two essays. The American Jobs Creation Act of 2004 was intended to stimulate the economy by expediting the repatriation of foreign earnings and requiring that those repatriations be invested in ...
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(1993)In 1988, the members of the American Institute of Certified Public Accountants (AICPA) voted overwhelmingly for a change in the requirements to qualify to take the Uniform CPA Examination (Exam). The AICPA's Plan to ...
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(2017-05-22)Managers exercise judgment in valuing a large portion of their balance sheets. As a mandatory requirement of maintaining faithfully presented financial statements, they are required to occasionally record a change in ...
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(Texas A&M University, 2005-11-01)This research investigated the decision process surrounding the self-regulated learning of new uses of existing technology. With firms investing up to 50% of their capital budgets on information technology (in excess of ...