Similar Search Results

Did the FASB's simplification initiative increase errors in analysts' implied ETR forecasts? : evidence from early adoption of ASU 2016-09

Brushwood, James; Johnston, Derek; Kutcher, Lisa; … - In: The journal of the American Taxation Association : a … 41 (2019) 2, pp. 31-53

Persistent link: https://www.econbiz.de/10012310441

Discussion of Did the FASB's simplification initiative increase errors in analysts' implied ETR forecasts? : evidence from early adoption of ASU 2016-09

Lester, Rebecca - In: The journal of the American Taxation Association : a … 41 (2019) 2, pp. 55-57

Persistent link: https://www.econbiz.de/10012310448

The market valuation of the permanent book-to-tax differences generated by stock-based compensation awards

Brushwood, James D.; Johnston, Derek; Kutcher, Lisa - In: The journal of the American Taxation Association : a … 39 (2017) 2, pp. 1-20

Persistent link: https://www.econbiz.de/10011881165

Environmental R&D and the uncertainty of future earnings

Johnston, Derek - In: Journal of accounting and public policy 31 (2012) 6, pp. 593-609

Persistent link: https://www.econbiz.de/10009696269

An investigation of regulatory and voluntary environmental capital expenditures

Johnston, Derek - In: Journal of accounting and public policy 24 (2005) 3, pp. 175-206

Persistent link: https://www.econbiz.de/10002920435

Did the FASB's Simplification Initiative Increase Errors in Analysts' Implied ETR Forecasts? Evidence from Early Adoption of ASU 2016-09

Brushwood, James - 2018

Part of the FASB's broader simplification initiative, ASU 2016-09 was issued on March 30, 2016 and became effective for all firms for fiscal years beginning after December 15, 2016. ASU 2016-09 simplifies the accounting for the tax effects of stock-based compensation by requiring firms to record...

Persistent link: https://www.econbiz.de/10012932310

Executive compensation and non-financial risk : an empirical examination

Campbell, Katherine; Johnston, Derek; Sefcik, Stephen E.; … - In: Journal of accounting and public policy 26 (2007) 4, pp. 436-462

Persistent link: https://www.econbiz.de/10003510429

Can the academic literature contribute to the debate over mandatory audit firm rotation?

Casterella, Jeffrey R.; Johnston, Derek - In: Research in accounting regulation 25 (2013) 1, pp. 108-116

Persistent link: https://www.econbiz.de/10009757876

Managing sexual orientation diversity : the impact on firm value

Johnston, Derek; Malina, Mary A. - In: Group & organization management : an international journal 33 (2008) 5, pp. 602-625

Persistent link: https://www.econbiz.de/10003803137

The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits

Brushwood, James D.; Johnston, Derek; Lusch, Stephen J. - In: Advances in accounting : a research annual 42 (2018), pp. 1-11

Persistent link: https://www.econbiz.de/10011933049