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Full-Text Articles in Business
Who Benefits From Detailed Income Tax Disclosure?, Jack Badger
Who Benefits From Detailed Income Tax Disclosure?, Jack Badger
Doctoral Dissertations
In this study, I investigate the costs and benefits of providing detailed income tax footnotes. Specifically, I examine whether the level of specificity in a firm’s income tax footnote is associated with the value relevance of income tax numbers, analysts’ effective tax rate (ETR) forecasting ability, and uncertain tax benefit (UTB) settlements. The Financial Accounting Standards Board (FASB) launched, and finalized, the Income Tax Disclosure Project to address concerns regarding the amount of boilerplate and generic information in firm’s income tax footnotes. Firms argue that the complex and dynamic nature of income taxes will render these disclosures confusing for investors …
Firm Transparency Of Risk Oversight: An Examination Of Cybersecurity Governance Disclosures, Laurie E. Ereddia
Firm Transparency Of Risk Oversight: An Examination Of Cybersecurity Governance Disclosures, Laurie E. Ereddia
Doctoral Dissertations
In this study, I examine factors associated with firm transparency of board oversight using the setting of cybersecurity risk. The SEC requires that, to the extent cybersecurity risks are material, firms must disclose the nature of the board’s role in overseeing the management of that risk, allowing investors to assess how the board is fulfilling its risk oversight duties. Using textual analysis, I identify 2,921 firms that report material cybersecurity risk factors in their annual reports. From these firms’ 2021 proxy statement filings, I hand collect data relating to 12 different elements of cybersecurity board oversight and create an overall …
The Consequences Of Disclosure Regulation: Evidence From Dodd Frank 1502b, Charles Whitley Emerson
The Consequences Of Disclosure Regulation: Evidence From Dodd Frank 1502b, Charles Whitley Emerson
Chancellor’s Honors Program Projects
No abstract provided.