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Full-Text Articles in Business
Is All Goodwill Created Equal? An Analysis Of The Association Between Agency Conflicts, Board Monitoring, And Goodwill In U.S. Mergers And Acquisitions, Matthew L. Hoag
Is All Goodwill Created Equal? An Analysis Of The Association Between Agency Conflicts, Board Monitoring, And Goodwill In U.S. Mergers And Acquisitions, Matthew L. Hoag
Doctoral Dissertations
The objective of this study is to examine the association between goodwill and governance structures – specifically, potential agency conflicts and internal and external board monitoring mechanisms – over a four-year period (2004-2007). To do this, I perform two distinct analyses to test (1) whether governance structures appear to be determinants of aggregate goodwill, and (2) whether governance structures appear to moderate investors’ perceptions of aggregate goodwill. I then extend these tests to a sample of U.S. merger and acquisition (M&A) transactions where I calculate a more refined measure of residual goodwill and re-perform the tests using this alternative goodwill …
Can A Financial Statement Pronouncement Increase State Tax Compliance And Revenues? Understanding The Effect Of Fin 48 On The National Nexus Program, Ann Boyd Davis
Doctoral Dissertations
Since 1982, 40 states and the District of Columbia have offered amnesty programs. In December 1990, the Multistate Tax Commission (MTC) established the National Nexus Program (NNP), a permanent tax amnesty program. Prior literature has focused on amnesty programs and has shown that these programs do little to increase tax revenues and compliance when increased future enforcement is absent. I examine the impact of the NNP on state corporate tax revenues. From 1991 through 2008, state corporate tax revenues are significantly lower than revenues from 1973 through 1990. Further, I find that states joining the NNP have a negative impact …
Rhymin' & Stealin' - How Napster Stole The Industry, Johnathan D. Holbrook
Rhymin' & Stealin' - How Napster Stole The Industry, Johnathan D. Holbrook
Chancellor’s Honors Program Projects
No abstract provided.
Free Enterprise Fund V. Pcaob: A Challenge To The Appointments Clause And Its Ramifications To Corporate Governance, Todd B. Skelton
Free Enterprise Fund V. Pcaob: A Challenge To The Appointments Clause And Its Ramifications To Corporate Governance, Todd B. Skelton
Chancellor’s Honors Program Projects
No abstract provided.