Previous research has set a firm position on quality and credibility of accounting information in the audit markets. Firth and Smith (1992), Firth and Liau-Tan (1998) and DeFranco et al. (2010) observed that brand name auditors provide higher assurance and credibility to the audited financial...

This paper presents the results of the moderated multiple regression analysis to show that, all else held equal, there exists a positive premium in the valuation of S Corporations over C Corporations in the period of January 2000 to November 2006. The results of the regression show that the...

In three recent court cases, the Tax Court has delivered opinions that will impact the future valuation of S Corporations. The Tax Court concluded in these cases that S Corporations are more valuable than other wise identical C Corporations. The common issue in all of these cases is; should the...

While analysts provide an important source of information in today's markets, they also offer an array of confusion when their commentary is followed with a reference to a relatively simple valuation metric; the price earnings ratio. In bull markets, analysts appear prophetic for their...