430 Wehner
College Station, TX 77843-4353
United States
Texas A&M University - Department of Accounting
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religion, financial reporting irregularities, earnings management, monitoring, religious social norms
sustainable tax strategies, earnings persistence, earnings expectations
corporate social responsibility, CSR, religion, religious influence
Credit ratings, taxable income, book income, tax planning
Management Earnings Forecasts, Voluntary Disclosure, Fraud
IFRS, stock-options, tax benefits, relevance
Tax planning, Tax Avoidance, GDP Forecast, Economic Growth
tax shelter, investment opportunity set, operating uncertainty, capital market expectations
Tax Litigation, Tax Avoidance, Spillover, Agency Costs
voluntary disclosure, proxy contests, disclosure incentives
Non-GAAP reporting, street earnings, accounting for income taxes, effective tax rates, analysts
non-GAAP reporting, street earnings, accounting for income taxes, effective tax rates, analysts, taxes
special purpose acquisition companies (SPACs), agency costs, moral hazard, tax costs, geographic location
Attitude; tax enforcement; uncertain tax positions; investor perceptions
Equity compensation, executive compensation, tax-motivated income shifting, tax avoidance, international taxation
Accounting for Income Taxes, ASC 740, Deferred Tax Assets, Hedge Fund Activists, Valuation Allowance JEL Codes: G23
internal control effectiveness, interim financial statements, tax expense, effective tax rates, internal control weaknesses, restatements, internal control weakness remediation
Tax-motivated income shifting, Transfer pricing, Internal information quality, Tax avoidance, International taxation
tax loss carryforwards; prior tax avoidance behavior; firm valuation
income smoothing, taxable income, tax avoidance, information content
Income smoothing, taxable income, tax avoidance, value relevance
tax shelter, investment opportunity set, operating uncertainty, capital market pressure
tax avoidance, auditor industry expertise, effective tax rate, cash effective tax rate