Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
Detrimental Effects Of Interventions With The Corporate Governance Mechanisms Of Young Entrepreneurial Firms, Guclu M. Atinc
Detrimental Effects Of Interventions With The Corporate Governance Mechanisms Of Young Entrepreneurial Firms, Guclu M. Atinc
Doctoral Dissertations
The purpose of this study is to assess the post-IPO performance structures of young entrepreneurial firms. Based on the propositions of the signaling model, I propose that the firm IPO performance is a determining factor in post-IPO changes in ownership structures. Furthermore, I contend that the new owners that replace the original ones in young IPO firms will be prone to request changes in corporate governance mechanisms such as top management team membership and the boards of directors based on the need to have their own agents looking after their interests as recommended by the agency theory. Following these alterations …
Essays On Gross Receipts Taxes, Zhou Yang
Essays On Gross Receipts Taxes, Zhou Yang
Doctoral Dissertations
The dissertation focuses on the incentives and economic effects of gross receipts taxes (GRTs) versus corporate income taxes (CITs). Conventional wisdom holds that GRTs are very poor tax instruments; however, several states have shown renewed interest in GRTs since 2002. An interesting question to ask is why states are reconsidering GRTs in spite of all criticisms. Are GRTs really as bad as what conventional wisdom says? There is little rigorous theoretical or empirical work on GRTs. My dissertation aims to help fill this gap by providing both theoretical and empirical analysis on the comparative advantages and disadvantages of GRTs versus …