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Money as a Unit of Account
Doepke, Matthias - 2013
We develop a theory that rationalizes the use of a dominant unit of account in an economy. Agents enter into non …
Persistent link: https://www.econbiz.de/10013074294
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Signaling and Accounting Information
Myers, Stewart C. - 2006
This paper develops a signaling model in which accounting information improves real investment decisions. Pure cash …' interests. Accounting by prespecified, quot;objectivequot; rules alleviates the underinvestment problem …
Persistent link: https://www.econbiz.de/10012783961
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Exchange Rate Pass-Through, Currency of Invoicing and Market Share
Devereux, Michael B. - 2015
This paper investigates the impact of market structure on the joint determination of exchange rate pass- through and currency of invoicing in international trade. A novel feature of the study is the focus on market share of firms on both sides of the market—that is, exporting firms and...
Persistent link: https://www.econbiz.de/10013018317
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Research in Accounting for Income Taxes
Graham, John R. - 2010
This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …
Persistent link: https://www.econbiz.de/10013148631
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Generational Accounts - a Meaningful Alternative to Deficit Accounting
Auerbach, Alan J.; Gokhale, Jagadeesh; Kotlikoff, … - 2022
are projected to pay to the government now and in the future. The generational accounting system represents an alternative …
Persistent link: https://www.econbiz.de/10013323576
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Bank-Tax Conformity for Corporate Income : An Introduction to the Issues
Hanlon, Michelle - 2010
This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …
Persistent link: https://www.econbiz.de/10012762515
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Dodging the Taxman : Firm Misreporting and Limits to Tax Enforcement
Carrillo, Paul E. - 2014
Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth of state capacity. However,...
Persistent link: https://www.econbiz.de/10013044977
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Chapter 11
Bebchuk, Lucian A. - 2021
This essay surveys the literature on Chapter 11. I start by discussing the objectives by which the performance of corporate reorganization rules is to be judged and then consider the fundamental problem of valuation that arises in corporate reorganization. I next turn to examine the performance...
Persistent link: https://www.econbiz.de/10013213069
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Mandated Financial Reporting and Corporate Innovation
Breuer, Matthias - 2019
We investigate the impact of reporting regulation on corporate innovation activity. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing a greater share of firms to publicly disclose their financial statements reduces firms' innovative...
Persistent link: https://www.econbiz.de/10012862416
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A Sparsity-Based Model of Bounded Rationality
Gabaix, Xavier - 2011
This paper defines and analyzes a "sparse max" operator, which is a less than fully attentive and rational version of the traditional max operator. The agent builds (as economists do) a simplified model of the world which is sparse, considering only the variables of first-order importance. His...
Persistent link: https://www.econbiz.de/10013127754