Academic Citations
Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.
Results: 19
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero
2020-12-02
Authors
Novia X. Chen (University of Houston) Tiana Lehmer (University of California, Irvine)
Topics
Corporate + Legal Indefinitely Reinvested Foreign EarningsShareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws
2020-11-19
Authors
Hariom Manchiraju (Indian School of Business, Hyderabad) Vivek Pandey (University of Southern California) K.R. Subramanyam (University of Southern California)
Topics
Corporate + Legal LitigationAlternative Evidence and Views on Asymmetric Loan Loss Provisioning
2020-10-26
Authors
Anne Beatty (Ohio State University) Scott Liao (University of Toronto)
Topics
Corporate + Legal SEC Comment LettersDoes an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors
2020-10-23
Authors
Lawrence J. Abbott (University of Wisconsin-Milwaukee) William L. Buslepp (Louisiana State University) Blair B. Marquardt (University of North Texas) Stephanie Merrell (Nicholls State University)
Topics
Corporate + Legal SEC Comment LettersCEO Activism and Firm Value
2020-10-06
Authors
Anahit Mkrtchyan (Northeastern University) Jason Sandvik (A.B. Freeman School of Business) Vivi Zhu (Tulane University)
Topics
Corporate + Legal LitigationAn Empirical Investigation of Non-GAAP Exclusion Quality Indicators
2020-09-25
Authors
Owen Davidson (University of Georgia) Enrique Gomez (Temple University) Frank Heflin (University of Georgia) Dana Wallace (University of Central Florida)
Topics
Corporate + Legal SEC Comment LettersThe Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment
2020-09-23
Authors
Ying Huang (University of Texas at Dallas) Ningzhong Li (University of Texas at Dallas) Yong Yu (University of Texas at Austin) Xiaolu Zhou (University of Texas at Dallas)
Topics
Corporate + Legal LitigationRegulatory Transparency and the Alignment of Private and Public Enforcement
2020-09-03
Authors
Amy P. Hutton (Boston College - Carroll School of Management) Susan Shu (Boston College - Carroll School of Management) Xin Zheng (University of British Columbia)
Topics
Corporate + Legal Financial Restatements SEC Comment LettersDirector Liability Protection and the Quality of Outside Directors
2020-08-19
Authors
Ronald W. Masulis (University of New South Wales) Sichen Shen (The University of Hong Kong) Hong Zou (The University of Hong Kong)
Topics
Corporate + Legal LitigationMethodological Issues with Common Accounting Variables in the Context of Measuring Income Shifting Consequences
2020-06-25
Authors
Paul Demere (University of Georgia, J.M. Tull School of Accounting) Jeffrey Gramlich (Carson College of Business)