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Sustainable Tax Strategies and Earnings Persistence

McGuire, Sean T.; Neuman, Stevanie S.; Omer, Thomas C. - 2013

This study examines whether the sustainability of a firm’s tax strategy provides information about the persistence of a firm’s pre-tax earnings and earnings components. We also investigate whether investors are able to determine the sustainability of a firm’s tax strategy and use it as a...

Persistent link: https://www.econbiz.de/10014176146

Audit Partner Tenure and Internal Control Reporting Quality : U.S. Evidence from the Not-for-Profit Sector

Fitzgerald, Brian; Omer, Thomas C.; Thompson, Anne - 2017

successive audits, reducing audit quality. A large body of research has examined this issue, primarily in non-U.S. jurisdictions …

Persistent link: https://www.econbiz.de/10014120091

Audit Partner Tenure and Reported Internal Control Reporting Quality : U.S. Evidence from the Not-for-Profit Sector

Fitzgerald, Brian; Omer, Thomas C.; Thompson, Anne - 2018

successive audits, reducing audit quality. A large body of research has examined this issue, primarily in non-U.S. jurisdictions …

Persistent link: https://www.econbiz.de/10014144999

Exploring Managers' Accrual-Related Forecast Bias

Keskek, Sami - 2017

forecast errors and accruals, which we label “managers' accrual-related forecast bias.” We build on extensive research which …-SOX period. Overall, our results suggest that, contrary to claims in prior research, managers' accrual-related forecast bias is …

Persistent link: https://www.econbiz.de/10012955306

Do Well-Connected Directors Affect Firm Value?

Omer, Thomas C. - 2015

. Some prior research shows that overly busy directors are ineffective monitors, but these same “busy” directors can be …

Persistent link: https://www.econbiz.de/10013036342

Assessing Tax Risk : Practitioner Perspectives

Neuman, Stevanie S. - 2019

research questions. First, we find a significant, negative association between tax risk and future long-run cash effective tax … tax research by improving the internal, external, and construct validity of tax risk …

Persistent link: https://www.econbiz.de/10012904398

Corporate Transparency, Sustainable Tax Strategies, and Uncertain Tax Activities

Neuman, Stevanie S. - 2013

research shows that transparency is associated with better governance; we expect better governed firms to engage in more …

Persistent link: https://www.econbiz.de/10013089517

Determinants and Consequences of Tax Provider Choice in the Not-for-Profit Sector

Neuman, Stevanie S. - 2014

This study examines the determinants and consequences of tax service provider choice among not-for-profit (NFP) organizations. Understanding how clients choose among professional services firms for tax services is important both because of the economic significance of tax service revenues to...

Persistent link: https://www.econbiz.de/10013059821

Examining the Association between Tax Risk and Tax Outcomes

Neuman, Stevanie S. - 2014

This study develops and validates an ex-ante measure of firm-specific overall tax risk. We define tax risk as the potential that current actions or activities, or the failure to take actions or pursue activities, will lead to future tax outcomes that are different from expectations. Tax risk...

Persistent link: https://www.econbiz.de/10013064578

Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?

McGuire, Sean T. - 2016

taxes. Consistent with tax loss carryforwards (TLCFs) creating a significant asset, prior research finds investors …

Persistent link: https://www.econbiz.de/10012994051