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Articles 1 - 5 of 5
Full-Text Articles in Business
An Analysis Of Consumer Response To Businesses’ Expression Of Beliefs, Justin P. Boyter
An Analysis Of Consumer Response To Businesses’ Expression Of Beliefs, Justin P. Boyter
Chancellor’s Honors Program Projects
No abstract provided.
Global Implementation Of Ifrs, Robert L. Hibbard Ii
Global Implementation Of Ifrs, Robert L. Hibbard Ii
Chancellor’s Honors Program Projects
No abstract provided.
Optimal Tax Risk And Firm Value, Rebekah Daniele Mccarty
Optimal Tax Risk And Firm Value, Rebekah Daniele Mccarty
Doctoral Dissertations
I use the tax reserve data available from FIN 48 to investigate whether equity market value and tax risk exhibit a concave association, consistent with an optimal level of tax risk from an equity valuation standpoint. I find a concave association between tax risk and firm value which suggests firm value is increasing in tax risk at a diminishing rate until an optimal level is reached, after which firm value is decreasing in tax risk. I do not find evidence of excessive risk taking in the context of tax avoidance. Instead almost all firms in my sample are below the …
Clawback Provisions: How Sharp Are The Claws? An Analysis Of The Deterrence Effectiveness Of Voluntary Clawback Provisions, Allison Kristina Beck
Clawback Provisions: How Sharp Are The Claws? An Analysis Of The Deterrence Effectiveness Of Voluntary Clawback Provisions, Allison Kristina Beck
Doctoral Dissertations
This paper investigates the effectiveness of voluntary clawback provisions as a deterrent for earnings management behavior. The Dodd-Frank (DF) Bill signed into law July 21, 2010 mandates that the SEC adopt a rule requiring all U.S.-listed companies to implement clawback provisions that recapture excess compensation received by executives on the basis of a faulty financial statement filing with the SEC that later must be restated. Implicitly, the DF regulation assumes that clawbacks will successfully constrain financial misreporting and that a “one-size-fits-all” approach is best. In contrast with prior research that has investigated factors associated with a firm’s decision to adopt …
Ifrs And The Repeal Of Lifo, Jonathan Spenser Tipton
Ifrs And The Repeal Of Lifo, Jonathan Spenser Tipton
Chancellor’s Honors Program Projects
No abstract provided.