Similar Search Results

Fundamentals of shareholder tax capitalization

Guenther, David A.; Sansing, Richard - In: Journal of Accounting and Economics 42 (2006) 3, pp. 371-383

Persistent link: https://www.econbiz.de/10005492742

Differences between COMPUSTAT and CRSP SIC codes and related effects on research

Guenther, David A.; Rosman, Andrew J. - In: Journal of Accounting and Economics 18 (1994) 1, pp. 115-128

Persistent link: https://www.econbiz.de/10005492894

Taxes and Financial Assets: Valuing Permanently Reinvested Foreign Earnings

Bryant–Kutcher, Lisa; Eiler, Lisa; Guenther, David A. - In: National Tax Journal 61 (2008) 4, pp. 699-720

We investigate the value of permanently reinvested earnings (PRE) of foreign subsidiaries of U.S. multinationals. We focus particularly on how firm value is affected by reinvesting PRE in financial rather than operating assets, where the reinvestment in financial assets is to avoid the U.S....

Persistent link: https://www.econbiz.de/10010788578

The Valuation Relevance of Reversing Deferred Tax Liabilities

Guenther, David A.; Sansing, Richard C. - In: The accounting review : a journal of the American … 79 (2004) 2, pp. 437-452

Persistent link: https://www.econbiz.de/10006756779

Capital gains tax rates and the cost of capital for small business: evidence from the IPO market

Guenther, David A.; Willenborg, Michael - In: Journal of financial economics 53 (1999) 3, pp. 385-408

Persistent link: https://www.econbiz.de/10006519011

Accounting Standards and National Tax Laws: The IASC and the Ban on LIFO

Guenther, David A.; Hussein, Mohamed E.A. - In: Journal of accounting and public policy 14 (1995) 2, pp. 115-142

Persistent link: https://www.econbiz.de/10006936763

Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities

Guenther, David A.; Sansing, Richard C. - In: The accounting review : a journal of the American … 75 (2000) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10006781129

Financial reporting, tax costs, and book-tax conformity

Guenther, David A.; Maydew, Edward L.; Nutter, Sarah E. - In: Journal of accounting & economics 23 (1997) 3, pp. 225-248

Persistent link: https://www.econbiz.de/10006790745

Earnings Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act

Guenther, David A. - In: The accounting review : a journal of the American … 69 (1994) 1, pp. 230-243

Persistent link: https://www.econbiz.de/10006803491

The relation between tax rates and pre-tax returns: Direct evidence from the 1981 and 1986 tax rate reductions

Guenther, David A. - In: Journal of accounting & economics 18 (1994) 3, pp. 379-394

Persistent link: https://www.econbiz.de/10006804597