All Stories

  1. Managers’ Stock Price Incentives and Earnings Management Using Tax Expense
  2. Cost Structure and Tax-Motivated Income Shifting
  3. Check Your Attitude: An Examination of Companies' Adversarial Disclosures about Tax Enforcement
  4. Flexible Business Models and Firms’ Financial Reporting Practices
  5. Investments in Tax Planning, Tax Avoidance and the New Economy Business Model
  6. Performance Measurement of Corporate Tax Departments
  7. How Costly is the Sarbanes Oxley Act? Evidence on the Effects of the Act on Corporate Profitability
  8. How Costly is the Sarbanes Oxley Act? Evidence on the Effects of the Act on Corporate Profitability
  9. Executive Stock Options, Missed Earnings Targets and Earnings Management
  10. Does Ownership Structure Affect Corporations' Responses to Lower Dividend Tax Rates? An Analysis of Public and Private Banks
  11. Ticks and Tax: The Joint Effects of Price Discreteness and Taxation on Ex Dividend Day Returns
  12. Employee Stock Option Fair-Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?
  13. Do Taxes Affect the Use of Debt in Financing Corporate Acquisitions?
  14. Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax Haven Countries
  15. Tax Management, Sustainable Competitive Advantage, and the Effects of Tax Reform
  16. The Influence of Tax and Non-Tax Factors on Banks' Choice of Organizational Form
  17. The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86