Cross-Jurisdictional Income Shifting and Earnings Valuation
Taxation, Income shifting, Valuation, Tax rate
Knowledge that Transforms
To make high-quality research more accessible and easier to explore.
Fields:
1176 results
✕ Clear filters
Capital Restructuring and Accounting Compliance Costs: The Case of Publicly Traded Partnerships
Capital restructuring, Compliance costs, Publicly traded partnership, Market reaction
The Relation between Going-Concern Opinions and the Auditor's Loss Function
Auditing, Going-concern opinion, Auditor's Loss function, Auditor incentives
Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction
Christopher D. Ittner, David F. Larcker, Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction, Journal of Accounting Research, Vol. 36, Studies on Enhancing the Financial Reporting Model (1998), pp. 1-35
The Effect of Taxes on Production Location
Taxation, Production location, Tax incentives, Exports
Disclosure of Contingent Environmental Liabilities: Some Unintended Consequences?
Disclosures, Contingent liabilities, SFAS No. 52, Environmental liability
Investment and Disclosure: The Disciplinary Role of Periodic Performance Reports
Disclosures, Investments, Periodic performance reports, Private information
Competition, Efficiency, and Cost Allocation in Government Agencies: Evidence on the Federal Reserve System
Governmental agencies, Cost allocation, External Competition, Efficiency
On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports
Frank Gigler, Thomas Hemmer, On the Frequency, Quality, and Informational Role of Mandatory Financial Reports, Journal of Accounting Research, Vol. 36, Studies on Enhancing the Financial Reporting Model (1998), pp. 117-147
The Value of Auditor Assurance: Evidence from Loan Pricing
This paper provides empirical evidence on the economic value of services provided by independent auditors by analyzing whether auditor association leads to reduced interest rates on revolving credit agreements. Using multivariate regressions, we analyze the relation between interest rates on revolving bank loans to small, private firms and the degree of auditor association with the financial statements provided to the lender,