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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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Smokescreen : How Managers Behave When They Have Something to Hide
Artiga González, Tanja - 2013
We study financial reporting and corporate governance in 218 companies accused of price fixing. These firms engage in evasive financial reporting strategies, including earnings smoothing, segment reclassification, and restatements. In corporate governance, cartel firms favor outside directors...
Persistent link: https://www.econbiz.de/10013085128
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Australian Government Balance Sheet Management
Au-Yeung, Wilson - 2010
Since almost eliminating net debt, the Australian Government%u2019s attention has turned to the financing of broader balance sheet liabilities, such as public sector superannuation. Australia will be developing a significant financial asset portfolio in the %u2018Future Fund%u2019 to smooth the...
Persistent link: https://www.econbiz.de/10012761284
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Continuing Dangers of Disinformation in Corporate Accounting Reports
Kane, Edward J. - 2009
compensation that allow corporate insiders to profit extravagantly from temporary boosts in a firm's accounting condition or … value' by issuing deceptive accounting reports. Incentive support for disinformational activity comes through forms of … for hiding adverse information. It is ironic that what are called accounting ethics' fail to embrace the profession …
Persistent link: https://www.econbiz.de/10012767752
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Corporate Deleveraging
DeAngelo, Harry - 2016
episodes are largely proactive, with debt repayment and earnings retention accounting for 93.7% of the peak-to-trough decline …
Persistent link: https://www.econbiz.de/10012979355
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Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities
Maurer, Raimond - 2014
Life insurers use accounting and actuarial techniques to smooth reporting of firm assets and liabilities, seeking to …-guaranteed surplus. Our goal is to illustrate how accounting and actuarial techniques for this type of financial contract shape …
Persistent link: https://www.econbiz.de/10013053850
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Managing Annual Accounting Reports to Avoid State Taxes : An Analysis of Property-Casualty Insurers
Petroni, Kathy R.; Shackelford, Douglas A. - 2021
We hypothesize that, in their annual accounting reports, insurers allocate premiums and losses from multistate policies … multistate insurers managing their annual accounting reports to shift premiums (losses) to more (less) favorably taxed states …
Persistent link: https://www.econbiz.de/10013220791
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Bubbly Liquidity
Farhi, Emmanuel - 2011
This paper analyzes the possibility and the consequences of rational bubbles in a dy- namic economy where financially constrained firms demand and supply liquidity. Bub- bles are more likely to emerge, the scarcer the supply of outside liquidity and the more limited the pledgeability of...
Persistent link: https://www.econbiz.de/10013130781
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Retail Trade by Federal Reserve District, 1919 to 1939 : A Statistical History
Anderson, Haelim - 2010
Soon after beginning operations, the Federal Reserve established a nationwide network for collecting information about the economy. In 1919, the Fed began tabulating data by about retail sales, which it viewed as a fundamental measure of consumption. From 1920 until 1929, the Federal Reserve...
Persistent link: https://www.econbiz.de/10013135054
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The Predictive Power of the Yield Curve Across Countries and Time
Chinn, Menzie David - 2010
proves to have predictive power even after accounting for other leading indicators of economic activity …
Persistent link: https://www.econbiz.de/10013137763