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Essays On Tax Impacts On Corporate Finance, Corporate Governance And Regional Disparity, Mei Li

Dissertations, Theses, and Capstone Projects

This dissertation consists of three chapters that cover topics on tax impacts on corporate finance, regional disparity and corporate governance.

Chapter 1 - How Do Net Operating Loss Carryforwards Affect Tax Impact on Corporate Capital Structure? This paper examines the impact of net operating loss (NOL) carryforwards on the tax implications of corporate capital structure. Leveraging the Tax Cuts and Jobs Act of 2017 (TCJA), the largest tax reform in four decades, this paper investigates the effect of NOL carryforwards on firms' sensitivity to tax reforms. As NOL carryforwards have become increasingly significant since 2000, but not widely researched due …

Diversification And Convergence Following The Transition From Saltwater To Freshwater In Stingrays., Autumn D. Magnuson

College of Arts & Sciences Senior Honors Theses

One of the most fundamental questions in biology is why some groups of organisms are more diverse than others. Classic hypotheses for explaining differences in diversity consider distinctions in time, place, resources, and competitors as the staging grounds for differential diversification. Freshwater and saltwater environments have similar levels of diversity despite significant differences in size, so studying transitions between the two systems can provide insights into evolutionary processes. Despite the challenges associated with this transition, stingrays have invaded freshwater habitats multiple times across different continents, making them useful for better understanding these systems. In this study, I evaluated the frequency …