Tax Incentives and Capital Structures: The Case of the Dividend Reinvestment Plan
Capital structure, Tax incentives, Dividends, Dividend reinvestment plan
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Relative Performance Evaluation and Project Selection
Relative performance evaluation, Project selection, Executive compensation, Agency theory
The Analytical Derivation and Empirical Test of a Tax-Adjusted Fundamental Value Model
Thomas W. Downs, Keith A. Shriver, The Analytical Derivation and Empirical Test of a Tax-Adjusted Fundamental Value Model, Journal of Accounting Research, Vol. 30, Studies on Accounting and Taxation (1992), pp. 77-98
Executive Compensation Contract Adoption in the Electric Utility Industry
Executive compensation, Electric Utility industry, Production decisions, Production efficiency
An Empirical Investigation of the Relative Performance Evaluation Hypothesis
Surya N. Janakiraman, Richard A. Lambert, David F. Larcker, An Empirical Investigation of the Relative Performance Evaluation Hypothesis, Journal of Accounting Research, Vol. 30, No. 1 (Spring, 1992), pp. 53-69
Disqualifying Dispositions of Incentive Stock Options: Tax Benefits versus Financial Reporting Costs
Steve Matsunaga, Terry Shevlin, D. Shores, Disqualifying Dispositions of Incentive Stock Options: Tax Benefits versus Financial Reporting Costs, Journal of Accounting Research, Vol. 30, Studies on Accounting and Taxation (1992), pp. 37-68
The Role of Earnings Levels in Annual Earnings-Returns Studies
Earnings levels, Transitory components in annual earnings, ERC
Incentives, Effort, and the Cognitive Processes Involved in Accounting-Related Judgments
Research methodology, Laboratory studies, Incentives, Effort
A Further Examination of the Economic Consequences of SFAS No. 2
SFAS No. 2, R&D, Market reaction, R&D expensing
Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches
The article presents information on the effect of auditor changes on security prices in both a mechanical decision rule and in the possibility that an adverse audit opinion may lead to dismissal. The analysis implies that the stock price response to the announcement of an auditor change depends on the preswitch audit opinion. The author contends that his research proves auditor switches can be good for investors and that even when they are costless, and there is no collusion between auditor and firm, market reaction can be negative.