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Some extensions to the Harberger Tax incidence model : a simulation study

Lipka, Roland - 1977

Persistent link: https://www.econbiz.de/10002375741

Portfolio performance and accounting measures of earnings : an alternative look at usefulness

Kim, Jeong-bon; Lipka, Roland; Sami, Heibatollah - In: Review of quantitative finance and accounting 38 (2012) 1, pp. 87-107

Persistent link: https://www.econbiz.de/10009507971

Optimal use of the marital deduction

Lipka, Roland - In: Advances in taxation 3 (1990), pp. 233-248

Persistent link: https://www.econbiz.de/10001097950

Share Prices and Alternative Measures of Earnings Per Share

Balsam, Steven - 2014

SFAS No. 128, Earnings Per Share, changes the way publicly held companies measure and report earnings per share. It replaces primary earnings per share with basic earnings per share and fully diluted earnings per share with diluted earnings per share. The FASB's objectives were (1) to respond to...

Persistent link: https://www.econbiz.de/10012752938

Relative and Incremental Usefulness of Earnings and Cash Flows in Explaining Values of Distressed Firms

Joseph, George; Lipka, Roland - 2014

This study investigates the relative and incremental usefulness of operating cash flow and accounting earnings information in explaining the value of financially distressed firms. It extends our understanding of the price-earnings relationship in the context of financial distress. Unlike prior...

Persistent link: https://www.econbiz.de/10014216208

The impact of regulatory and audit environment on managers' discretionary accounting choices : the case of SFAS No. 106

Asthana, Sharad - In: Accounting and the public interest 1 (2001) 1, pp. 74-96

Persistent link: https://www.econbiz.de/10003902055

Earnings management, expected returns on pension assets, and resource allocation decisions

Asthana, Sharad - In: Journal of pension economics and finance 7 (2008) 2, pp. 199-220

Persistent link: https://www.econbiz.de/10003748069

Diversification by the audit offices in the US and its impact on audit quality

Asthana, Sharad - In: Review of quantitative finance and accounting 48 (2017) 4, pp. 1003-1030

Persistent link: https://www.econbiz.de/10011796984

Determinants of the relation between transitory earnings and CEO cash compensation in the USA

Asthana, Sharad; Ye, Zhongxia Shelly - In: International journal of accounting, auditing and … 4 (2007) 1, pp. 111-126

Persistent link: https://www.econbiz.de/10003780111

The effect of Enron, Andersen, and Sarbanes-Oxley on the US market for audit services

Asthana, Sharad; Balsam, Steven; Kim, Sungsoo - In: Accounting research journal 22 (2009) 1, pp. 4-26

Persistent link: https://www.econbiz.de/10003887340