Foreign Tax Credit Limitations and Preferred Stock Issuances
Preferred Stocks, Foreign Tax Credits, Tax Reform Act, Tax burden
Knowledge that Transforms
To make high-quality research more accessible and easier to explore.
Fields:
1464 results
✕ Clear filters
Voluntary Semiannual Earnings Disclosures, Earnings Volatility, Unexpected Earnings, and Firm Size
Voluntary Disclosure, Interim reporting, Earnings volatility, Semiannual earnings disclosures
Accounting Earnings Announcements, Institutional Investor Concentration, and Common Stock Returns
[Excerpt] This study examines the relation between the level of institutional investor ownership and the magnitude of security price variability at quarterly earnings announcement dates. Prior research consistently documents a negative association between firm size and announcement-date return variability. One explanation for this finding is that as more timely, alternative information becomes available on large firms prior to an announcement date, their security prices become informative, thereby reducing the information content of the earnings announcement. Large firms are closely followed by institutional investors. These investors dedicate substantial resources to information search. Therefore, the link between size and information production may be attributable to the influence of institutional investors on the information production process. Because institutional trades can also affect security prices, however, the precise impact of institutional following on the variability of prices at quarterly earnings dates is not evident.
Implications of Seemingly Irrelevant Evidence in Audit Judgment
Auditing, Nondiagnostic evidence, Seemingly Irrelevant evidence, Audit judgment
The Effect of the Set of Comparable Firms on the Accuracy of the Price-Earnings Valuation Method
Valuation, Price-Earnings Ratio, Industry comparison, Comparable company analysis
Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986
Myron S. Scholes, G. Peter Wilson, Mark A. Wolfson, Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986, Journal of Accounting Research, Vol. 30, Studies on Accounting and Taxation (1992), pp. 161-185
Tax Incentives and Capital Structures: The Case of the Dividend Reinvestment Plan
Capital structure, Tax incentives, Dividends, Dividend reinvestment plan
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