Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Institution
- Keyword
-
- Ethics (4)
- Forgiveness (4)
- Vengeance (4)
- AB1016 (1)
- AB1190 (1)
-
- AB1677 (1)
- AB644 (1)
- Accounting (1)
- Accretion tax (1)
- Accrual method (1)
- Agency cost (1)
- Care (1)
- Cash method (1)
- Commodity exchanges (1)
- Consumption tax (1)
- Corporate taxation (1)
- Debt (1)
- Decoupling (1)
- Delaware (1)
- Disclosure candor (1)
- Double taxation (1)
- Equity (1)
- Excise tax (1)
- Federalism (1)
- Fiduciary (1)
- Financial disclosure (1)
- Good faith (1)
- Integration (1)
- Interest deduction (1)
- Loyalty (1)
- Publication
- Publication Type
Articles 1 - 11 of 11
Full-Text Articles in Accounting Law
The Zen Of Corporate Capital Structure Neutrality, Herwig J. Schlunk
The Zen Of Corporate Capital Structure Neutrality, Herwig J. Schlunk
Michigan Law Review
It is well understood that corporate capital structure affects tax collections. Most basically, corporate interest expense is deductible. With each interest accrual, the corporate tax base shrinks. Thus, there is a broad range of circumstances in which corporate managers are encouraged by the Internal Revenue Code (the "Code") to load their corporate capital structures with debt. But there is little support for the proposition that Conpress desires corporations to adopt such debt-laden capital structures. Indeed, much tax legislation suggests congressional displeasure with the achievable degree of corporate self- integration. On the other hand, corporate equity has its charms: shareholders are …
Cross-Border Derivative Accounting And Disclosure Requirements: Do The New Requirements Really Provide Useful Information To The Financial Statement Users?, Jennifer Ottosen
Cross-Border Derivative Accounting And Disclosure Requirements: Do The New Requirements Really Provide Useful Information To The Financial Statement Users?, Jennifer Ottosen
University of Miami Business Law Review
No abstract provided.
Forgiveness And Justice, Benjamin C. Zipursky
Forgiveness And Justice, Benjamin C. Zipursky
Fordham Urban Law Journal
A panel discussion of professors and audience members, discussing whether forgiveness has a place in the law and what that place is. Includes comments by panelists Benjamin C. Zipursky (moderator), Douglas B. Ammar, John Q. Barrett, Frederick W. Gay, David M. Lerman and Margaret Colgate Love, as well as comments and questions from audience members.
Forgiveness, Reconciliation And Responding To Evil: A Philosophical Overview, Jeffrie G. Murphy
Forgiveness, Reconciliation And Responding To Evil: A Philosophical Overview, Jeffrie G. Murphy
Fordham Urban Law Journal
A discussion of the nature of forgiveness and its place in the law. This keynote address touches on the nature of forgiveness, dangers of hasty forgiveness, forgiveness as a virtue, forgiveness and Christianity
Welcoming Remarks, John Ferrick
Welcoming Remarks, John Ferrick
Fordham Urban Law Journal
Opening remarks of Dean John Ferrick at the Ninth Annual Stein Center Symposium on the Role of Forgiveness in the Law.
Forgiveness, Reconciliation And Responding To Evil: A Philosophical Overview, Jeffrie G. Murphy
Forgiveness, Reconciliation And Responding To Evil: A Philosophical Overview, Jeffrie G. Murphy
Fordham Urban Law Journal
A discussion of the nature of forgiveness and its place in the law. This keynote address touches on the nature of forgiveness, dangers of hasty forgiveness, forgiveness as a virtue, forgiveness and Christianity
Welcoming Remarks, John Ferrick
Welcoming Remarks, John Ferrick
Fordham Urban Law Journal
Opening remarks of Dean John Ferrick at the Ninth Annual Stein Center Symposium on the Role of Forgiveness in the Law.
California Board Of Accountancy, Shirley S. Prasad, J. D. Fellmeth
California Board Of Accountancy, Shirley S. Prasad, J. D. Fellmeth
California Regulatory Law Reporter
No abstract provided.
Bureau Of State Audits, J. D. Fellmeth
Bureau Of State Audits, J. D. Fellmeth
California Regulatory Law Reporter
No abstract provided.
Forgiveness And Justice, Benjamin C. Zipursky
Forgiveness And Justice, Benjamin C. Zipursky
Fordham Urban Law Journal
A panel discussion of professors and audience members, discussing whether forgiveness has a place in the law and what that place is. Includes comments by panelists Benjamin C. Zipursky (moderator), Douglas B. Ammar, John Q. Barrett, Frederick W. Gay, David M. Lerman and Margaret Colgate Love, as well as comments and questions from audience members.
Transparency And Accountability: Rethinking Corporate Fiduciary Law's Relevance To Disclosure, Faith Stevelman
Transparency And Accountability: Rethinking Corporate Fiduciary Law's Relevance To Disclosure, Faith Stevelman
Articles & Chapters
This article explores the duty of “disclosure/complete candor” (among directors, from boards to shareholders and from controllers to minority shareholders) within state corporate fiduciary law (especially Delaware’s, the most developed). It observes the odd minimization of the candor/disclosure duty within the core doctrines of fiduciary care, loyalty and good faith. It analyzes the evolution of the fiduciary disclosure duty and its “moment of truth” in the watershed litigation in Malone v. Brincat. The belated appearance of the fiduciary disclosure duty is partly the result of historical, customary and political understandings which have dwarfed logic and conceptual coherence in this area …