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Firm-specific currency exposure, repatriation, and the market value of repatriation taxes

Downes, Jimmy F.; Mathis, Mollie E.; Kutcher, Lisa - In: The journal of the American Taxation Association : a … 42 (2020) 2, pp. 29-56

Persistent link: https://www.econbiz.de/10012494188

Did the FASB's simplification initiative increase errors in analysts' implied ETR forecasts? : evidence from early adoption of ASU 2016-09

Brushwood, James; Johnston, Derek; Kutcher, Lisa; … - In: The journal of the American Taxation Association : a … 41 (2019) 2, pp. 31-53

Persistent link: https://www.econbiz.de/10012310441

Discussion of Did the FASB's simplification initiative increase errors in analysts' implied ETR forecasts? : evidence from early adoption of ASU 2016-09

Lester, Rebecca - In: The journal of the American Taxation Association : a … 41 (2019) 2, pp. 55-57

Persistent link: https://www.econbiz.de/10012310448

Do stock-based compensation deferred tax assets provide incremental information about future tax payments?

Johnston, Derek; Kutcher, Lisa - In: The journal of the American Taxation Association : a … 38 (2016) 1, pp. 79-102

Persistent link: https://www.econbiz.de/10011625869

The market valuation of the permanent book-to-tax differences generated by stock-based compensation awards

Brushwood, James D.; Johnston, Derek; Kutcher, Lisa - In: The journal of the American Taxation Association : a … 39 (2017) 2, pp. 1-20

Persistent link: https://www.econbiz.de/10011881165

Top management tournament incentives and credit ratings

Bannister, James W.; Newman, Harry A.; Peng, Emma Y. - In: Review of quantitative finance and accounting 55 (2020) 2, pp. 769-801

Persistent link: https://www.econbiz.de/10012303992

Accounting accruals, heterogeneous investor beliefs, and stock returns

Peng, Emma Y.; Yan, An; Yan, Meng - In: Journal of financial stability 24 (2016), pp. 88-103

Persistent link: https://www.econbiz.de/10011704112

Is excess compensation associated with the amount and content of compensation-related risk disclosures in bank proxy statements?

Bannister, James W.; Newman, Harry A.; Peng, Emma Y. - In: International Journal of Banking, Accounting and Finance 5 (2014) 3, pp. 252-283

We examine whether banks that paid higher levels of excess compensation prior to the financial crisis made more compensation-related risk disclosures in their proxy statements and made greater changes to their compensation practices following the financial crisis. If banks with higher excess...

Persistent link: https://www.econbiz.de/10010888498

Market Reactions to XBRL-Formatted Financial Information: Empirical Evidence from China

Peng, Emma Y.; Shon, John; Tan, Christine - In: International Journal of E-Business Research (IJEBR) 10 (2014) 3, pp. 1-17

XBRL (eXtensible Business Reporting Language) facilitates the efficient processing/interpreting of corporate financial information by investors. This paper examines market reactions to financial statement filings in China in the period before and after the XBRL mandate in China to assess the...

Persistent link: https://www.econbiz.de/10011120139

Politics, integration of ESG in CEO compensation, and firm credit ratings : evidence from the USA

Peng, Emma Y.; Smith, William - In: Studies in economics and finance 41 (2024) 3, pp. 456-477

Persistent link: https://www.econbiz.de/10015049697