Browsing by Department "Accountancy and Taxation, Department of"
Now showing items 1-20 of 29
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Accounting for Uncertain Tax Positions and Lenders’ Tax Risk Evaluations
(2018-08)This study explores how unrecognized tax benefit (UTB) disclosures are associated with the cost of bank loans. Previous studies have shown that lenders penalize borrowers in the form of a higher cost of bank loans (e.g., ... -
CEO Extraversion and Management Earnings Forecasts
(2019-08)This study investigates the effects of CEO extraversion, the single most salient personality trait (Cain 2012), on management earnings forecasts. An extraverted individual is characterized as being energetic, talkative, ... -
COMPENSATION DISCLOSURE AND INFORMATION TRANSPARENCY: EVIDENCE FROM REGULATION S-K 402(B)
(2012-08)This research investigates the determinants and consequences of compensation disclosure in the context of the SEC compensation regulation of 2006. Specifically, it focuses on the incentive-related compensation disclosure ... -
Demographic Differences in Professional Ethcial Behavior
(2020)People define ethical behavior in different ways, especially in a professional environment. For most, ethical behavior is determined by what society and people generally consider acceptable and honest. This study focused ... -
Do Bank Managers Strategically Exploit the Wiggle Room in Loan Loss Provisioning for Securitized Loan Seller’s Interests?
(2015-08)Extant literature on the use of securitization as an earnings management tool focuses solely on the one-off use of securitization gains/losses to manage earnings at the inception of securitization transactions. In contrast, ... -
Do Firms Specifically Manage Gross Margin Ratio? Evidence from Analyzing Losers’ Earnings Management Decisions
(2014-08)Earnings management can target specific components of earnings. Evidence suggests that the gross margin ratio (GMR) is more value relevant than other earnings components, especially for firms that miss earnings forecasts ... -
Does Auditor Choice Affect Financial Debt Covenants?
(2016-08)I examine the effects of auditor choice on debt contracting, particularly in regards to the number and types of financial covenants included in debt contracts. Using four audit quality proxies previously identified in the ... -
Does the Past Cast a Shadow over the Present? Evidence from Corporate Tax Avoidance
(2018-08)I investigate the effects of CEOs’ work experience on corporate tax avoidance and find that CEOs who experienced a negative firm-wide economic environment (negative work experience) tend to avoid more taxes. Further, I ... -
Does Tightening Auditing Standards Improve or Impair Welfare?
(2019-05)This study investigates the effects of tightening auditing standards in a setting of an oligopolistic audit market and a competitive capital market. I look at how tightening auditing standards affects audit quality, audit ... -
Effects of Board Composition on Pricing of Charity Care among Nonprofit Hospitals
(2016-08)In recent years, nonprofit hospitals have been steadily raising listed prices for patient care, primarily due to competitive pressures from for-profit hospitals, increasing costs, and regulatory pressures. Prior literature ... -
Executive Equity Compensation and Corporate Tax Behavior: Exploring The Role of Cash ETR Persistence
(2019-08)This paper examines the relation between executive equity compensation and corporate tax behavior. Specifically, it asks whether executive equity compensation motivates managers to minimize future cash effective tax rates ... -
How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?
(2018-05)I study whether and how firms change their investments based on information in their peers’ management discussion and analysis disclosures (PMD&As). PMD&As may change firms’ investments by providing information about the ... -
INTRAINDUSTRY INFORMATION TRANSFERS: AN ANALYSIS OF CONFIRMATORY AND CONTRADICTORY EARNINGS NEWS
(2012-05)Prior research on intraindustry information transfers finds that earnings announcements are information events not only for the announcing firm but also for others in the industry. This paper adds to this literature by ... -
Managerial Overconfidence and Bank Loan Contracting
(2014-08)I study the effect of managerial overconfidence on bank loan contracting. I find empirical evidence supporting that overconfidence as a personal trait of borrowing firm’s manager impacts loan contracting terms. Specifically, ... -
Mandatory Audit Rotation: An International Investigation
(2012-05)This study investigates whether mandatory auditor rotation rules are associated with changes in audit quality using available data from three countries that have adopted mandatory auditor rotation (MAR) rules. Consistent ... -
Non-Earnings Conference Calls: Content, Determinants, and Consequences
(2018-05)I use computational linguistic techniques to study the content, determinants, and stock market consequences of conference calls that are not held in conjunction with quarterly earnings releases (hereafter, non-earnings ... -
Prudential Regulation and Bank Accounting
(2019-05)This study focuses on how to design a mechanism that coordinates prudential regulation and bank accounting. I study a setting in which a bank chooses its loan quality and makes its asset substitution decision. The social ... -
Regulation and Opinion Shopping: Evidence from the U.S. Broker-Dealer Industry
(2019-05)This study investigates the opinion shopping behavior of SEC-registered broker-dealers (BDs) and examines the changes in this behavior around recent regulatory interventions related to BD audits. Specifically, I report the ... -
RISK SHIFTING AND FAIR VALUE ACCOUNTING IN THE BANKING INDUSTRY
(2014-08)I examine whether and how the improvements in fair value disclosures resulting from the adoption of Statement of Financial Accounting Standard No. 157, Fair Value Measurement,s affect banks’ investment decisions. Using a ... -
Stakeholder Relationships in Comparison to Success and Profitability in Non-Profit vs. For-Profit Companies
(2017)My project looks into how non-profits interact with their stakeholders (such as volunteers, employees, members, etc.) and how that contributes to their success as an organization. Success is loosely defined as how well the ...