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McCombs: Accounting (Topic)

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Viewing: 1 - 50 of 58 papers

1.

Using Psychology Theories in Archival Financial Accounting Research

McCombs Research Paper Series No. ACC-01-05
Number of pages: 58 Posted: 27 May 2002 Last Revised: 05 Jul 2008
Working Paper Series
University of Texas and DePaul University
Downloads 3,223
2.

The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits

McCombs Working Paper No. ACC-02-05
Number of pages: 44 Posted: 07 Apr 2005
Working Paper Series
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 2,686
3.

Management Earnings Forecasts: A Review and Framework

Number of pages: 50 Posted: 02 Aug 2006 Last Revised: 22 Jan 2008
Working Paper Series
University of Texas at Austin, University of Texas and Georgia Institute of Technology

Multiple version iconThere are 2 versions of this paper

Downloads 2,148
4.

The Role of Auditing in Investor Protection

Number of pages: 45 Posted: 10 Aug 2003
Working Paper Series
University of Texas at Austin - Department of Accounting, Indiana University-Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,584
5.

The Evolution of Capital Structure and Operating Performance after Leveraged Buyouts: Evidence from U.S. Corporate Tax Returns

Journal of Financial Economics (JFE), Vol. 111, 2014
Number of pages: 67 Posted: 20 Feb 2011 Last Revised: 01 Jul 2017
Accepted Paper Series
University of Texas at Austin, University of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 1,229
6.

Around-the-Clock Media Coverage and the Timing of Earnings Announcements

McCombs Research Paper Series No. ACC-02-06
Number of pages: 36 Posted: 30 Jul 2004
Working Paper Series
Purdue University, University of Texas at Austin - Department of Accounting and Purdue University
Downloads 1,083
7.

Interpreting the Book-Tax Income Gap as Earnings Management or Tax Sheltering

McCombs Research Paper Series No. ACC-02-10
Number of pages: 47 Posted: 04 Mar 2010 Last Revised: 27 May 2010
Working Paper Series
University of Virginia - McIntire School of Commerce
Downloads 1,020
8.

Rules-Based Accounting Standards and Litigation

Accounting Review, Forthcoming, McCombs Research Paper Series No. ACC-06-10
Number of pages: 61 Posted: 05 Jan 2010 Last Revised: 11 Feb 2012
Working Paper Series
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 957
9.

Excess Returns to R&D-Intensive Firms

Number of pages: 43 Posted: 05 Feb 2002
Working Paper Series
Kennesaw State University, University of Texas at Austin - Department of Accounting and American University
Downloads 946
10.

The Effect of Control Systems on Teams and Alliances: Trust and Cooperation in the New Collaborative Environment

Number of pages: 41 Posted: 04 Oct 2004
Working Paper Series
University of Texas at Austin - Department of Accounting, Goizueta Business School and Emory University
Downloads 941
11.

Information Technology, Organizational Design, and Transfer Pricing

Journal of Accounting & Economics, Vol. 41, Nos. 1-2, 2006
Number of pages: 61 Posted: 07 Mar 2006 Last Revised: 27 Feb 2015
Accepted Paper Series
Duke University - Fuqua School of Business and CUNY Baruch College, Zicklin School of Business
Downloads 841
12.

Information Content of Earnings Management: Evidence from Managing Earnings to Exceed Thresholds

Number of pages: 54 Posted: 26 Aug 2004
Working Paper Series
George Washington University - Department of Accountancy
Downloads 728
13.

Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax Haven Countries

Number of pages: 35 Posted: 31 Oct 2002
Working Paper Series
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of Texas at Austin - McCombs School of Business and Texas A&M University
Downloads 722
14.

How do Investors Judge the Risk of Financial Items?

Number of pages: 41 Posted: 20 Oct 2003
Working Paper Series
University of Texas, Texas A&M University - Department of Accounting and DePaul University
Downloads 707
15.

Judging the Risk of Financial Instruments: Problems and Potential Remedies

Number of pages: 43 Posted: 23 Jun 2004
Working Paper Series
University of Texas, University of South Carolina - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 691
16.

Employee Stock Option Fair-value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?

Number of pages: 49 Posted: 08 Dec 2004
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Duke University - Fuqua School of Business, Texas A&M University and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 639
17.

Make or Buy New Technology - A CEO Compensation Contract's Role in a Firm's Route to Innovation

MIT Sloan Working Paper No. 4436-03
Number of pages: 36 Posted: 31 Oct 2003
Working Paper Series
George Washington University - Department of Accountancy
Downloads 627
18.

Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense?

McCombs Research Paper Series No. ACC-01-07
Number of pages: 48 Posted: 05 Apr 2007
Working Paper Series
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 624
19.

The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation

Number of pages: 27 Posted: 04 Oct 2009 Last Revised: 11 Jun 2014
Working Paper Series
University of Maryland - Department of Accounting & Information Assurance and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 616
20.

How Disaggregation Enhances the Credibility of Management Earnings Forecasts

Journal of Accounting Research, September 2007, McCombs Research Paper Series No. ACC-05-06
Number of pages: 48 Posted: 30 Mar 2006 Last Revised: 25 Oct 2015
Accepted Paper Series
University of Texas at Austin, University of Texas and Georgia Institute of Technology

Multiple version iconThere are 2 versions of this paper

Downloads 555
21.

Do Taxes Affect the Use of Debt in Financing Corporate Acquisitions?

Number of pages: 42 Posted: 07 Mar 2002
Working Paper Series
University of Arizona - Department of Accounting, University of Arizona - Department of Accounting and Texas A&M University
Downloads 450
22.

Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management

Number of pages: 48 Posted: 02 Apr 2004
Working Paper Series
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 434
23.

The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors

McCombs Research Paper Series No. ACC-04-10
Number of pages: 46 Posted: 02 Aug 2010 Last Revised: 05 Jan 2012
Working Paper Series
University of Texas at Austin - McCombs School of Business, George Mason University - Accounting Program and Indiana University - Kelley School of Business - Department of Accounting
Downloads 433
24.

Does Intent Modify Risk-Based Auditing?

McCombs Research Paper Series No. ACC-06-11
Number of pages: 40 Posted: 29 Oct 2011 Last Revised: 04 Dec 2013
Working Paper Series
University of Texas at Austin - Department of Accounting, University of Southern California and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 405
25.

Using Earnings Announcement Returns as Evidence of Mispricing: The Importance of Information Flow

Number of pages: 43 Posted: 23 Jun 2004
Working Paper Series
Kennesaw State University, University of Texas at Austin - Department of Accounting and American University
Downloads 357
26.

The Effect of Career Concerns on the Contracting Use of Public and Private Performance Measures

Number of pages: 51 Posted: 14 Sep 2003
Working Paper Series
Willamette University - Atkinson Graduate School of Management, Duke University - Fuqua School of Business and University of Texas at Austin - Department of Accounting
Downloads 347
27.

Quantification and Persuasion in Managerial Judgment

McCombs Research Paper Series No. ACC-11-04
Number of pages: 59 Posted: 10 Jul 2003 Last Revised: 05 Jul 2008
Working Paper Series
Emory University - Goizueta Business School, University of Texas and Emory University

Multiple version iconThere are 3 versions of this paper

Downloads 346
28.

Ticks and Tax: The Joint Effects of Price Discreteness and Taxation on Ex Dividend Day Returns

Number of pages: 40 Posted: 08 Jun 2004
Working Paper Series
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, National University of Singapore (NUS) and Texas A&M University
Downloads 330
29.

Did FIN 48 Arrest the Trend in Multistate Tax Aggressiveness?

McCombs Research Paper Series No. ACC-10-09
Number of pages: 45 Posted: 28 Oct 2009 Last Revised: 05 Feb 2014
Working Paper Series
Michigan State University - Eli Broad College of Business, University of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 328
30.

Is There Information Content in the Tax Footnote?

2011 American Taxation Association Midyear Meeting Paper: JATA Conference, McCombs Research Paper Series No. ACC-01-11
Number of pages: 51 Posted: 11 Feb 2011 Last Revised: 20 Sep 2012
Working Paper Series
University of North Carolina at Chapel Hill, University of Virginia - McIntire School of Commerce and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 2 versions of this paper

Downloads 319
31.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

McCombs Research Paper Series No. ACC-07-11, Tuck School of Business Working Paper No. 2012-102
Number of pages: 30 Posted: 05 Nov 2011 Last Revised: 28 Sep 2013
Working Paper Series
Stanford Graduate School of Business, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce

Multiple version iconThere are 2 versions of this paper

Downloads 305
32.

Tax Management, Sustainable Competitive Advantage, and the Effects of Tax Reform

Number of pages: 33 Posted: 31 Oct 2002
Working Paper Series
Arizona State University (ASU) - School of Accountancy, Michigan State University - Eli Broad College of Business and Texas A&M University
Downloads 302
33.

Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?

Journal of American Taxation Association, Fall 2011, McCombs Research Paper Series No. ACC-03-10
Number of pages: 46 Posted: 27 Sep 2009 Last Revised: 21 Nov 2010
Accepted Paper Series
Syracuse University - Joseph I. Lubin School of Accounting, University of Texas at Austin - McCombs School of Business and University of Houston - Bauer College of Business
Downloads 299
34.

The Limitations of Experimental Design: A Case Study Involving Monetary Incentive Effects in Laboratory Markets

Number of pages: 24 Posted: 28 Feb 2004
Working Paper Series
University of Texas at Austin - Department of Accounting and Emory University
Downloads 295
35.

Equity Compensation and Tax Avoidance: Incentive Effect or Tax Benefits?

McCombs Research Paper Series No. ACC-03-11
Number of pages: 44 Posted: 12 Apr 2011 Last Revised: 19 Sep 2016
Working Paper Series
University of Virginia - McIntire School of Commerce and Indiana University

Multiple version iconThere are 2 versions of this paper

Downloads 282
36.

Strategic Disclosure of Risky Prospects: A Laboratory Experiment

Number of pages: 34 Posted: 09 May 2003
Working Paper Series
University of Illinois at Urbana-Champaign and University of Texas at Austin - Department of Accounting
Downloads 271
37.

The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86

McCombs Research Paper Series No. ACC-05-09
Number of pages: 58 Posted: 19 Dec 2008 Last Revised: 23 Jun 2011
Working Paper Series
University of Texas at Austin - Department of Accounting, Texas A&M University and Duke University - Fuqua School of Business
Downloads 195
38.

'Read My Lips...': Does the Tax Rhetoric of Presidential Candidates Affect Security Prices?

McCombs Research Paper Series No. ACC-02-03
Number of pages: 31 Posted: 14 Apr 2003 Last Revised: 06 Jul 2008
Working Paper Series
University of Georgia, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Texas A&M University
Downloads 191
39.

Consensus Information and Non-Professional Investors’ Reaction to the Revelation of Estimate Inaccuracies

Accounting Review, Vol. 85, No. 3, 2010
Posted: 10 Sep 2007 Last Revised: 03 Jan 2013
Accepted Paper Series
University of Texas, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Virginia - McIntire School of Commerce
40.

Corporate Taxes and Financing Methods for Taxable Acquisitions

Contemporary Accounting Research, Vol. 22, No. 1, Spring 2004
Posted: 04 Dec 2004
Accepted Paper Series
University of Arizona - Department of Accounting, University of Arizona - Department of Accounting and Texas A&M University
41.

Do Firms Purchase the Pooling Method?

Review of Accounting Studies, Vol. 7, No. 1, pp. 5-32, March 2002
Posted: 13 Mar 2003
Accepted Paper Series
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University

Multiple version iconThere are 2 versions of this paper

42.

Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments

Accounting Review, Forthcoming
Posted: 17 Oct 2003
Accepted Paper Series
University of Texas at Austin, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
43.

Management Accounting for the Extended Enterprise: Performance Management for Strategic Alliances and Networked Partners

MANAGEMENT ACCOUNTING IN THE DIGITAL ECONOMY, Chapter 3, A. Bhimani, ed., Oxford University Press, 2003
Posted: 07 Nov 2003
Accepted Paper Series
University of California, Davis - Graduate School of Management and Goizueta Business School
44.

Management Earnings Forecasts: A Review and Framework

Accounting Horizons, Vol. 22, No. 3, 2008
Posted: 17 Jan 2008
Accepted Paper Series
Georgia Institute of Technology, University of Texas and University of Texas at Austin

Multiple version iconThere are 2 versions of this paper

45.

Negotiated Transfer Pricing: Is Fairness Easier Said than Done?

Accounting Review, Vol. 77, No. 3, July 2002
Posted: 21 Mar 2002
Accepted Paper Series
University of Texas at Austin - Department of Accounting and Emory University
46.

Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management

The Accounting Review, July 2004
Posted: 27 Feb 2004
Accepted Paper Series
University of Oregon
47.

Quantification and Persuasion in Managerial Judgment

Posted: 01 Jun 2005
Working Paper Series
Emory University - Goizueta Business School, University of Texas and Emory University

Multiple version iconThere are 3 versions of this paper

48.

Read My Lips. . .: Does the Tax Rhetoric of Presidential Candidates Affect Security Prices?

Journal of Law and Economics, Forthcoming
Posted: 11 Oct 2004
Accepted Paper Series
University of Georgia, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Texas A&M University
49.

Relating E-Satisfaction to Behavorial Outcomes: An Empirical Study

Journal of Services Marketing, Vol. 18, No. 4, pp. 290-303
Posted: 28 Oct 2003 Last Revised: 02 May 2011
Accepted Paper Series
Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University - School of Business & Economics, Duke University - Fuqua School of Business and Goizueta Business School
50.

Reward System Design and Group Creativity: An Experimental Investigation

Accounting Review, Vol. 87, No. 6, 2012
Posted: 09 Apr 2010 Last Revised: 21 Sep 2012
Accepted Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and Georgia State University