Kenan-Flagler Business School
Chapel Hill, NC 27599-3490
1050 Massachusetts Avenue
Cambridge, MA 02138
University of North Carolina Kenan-Flagler Business School
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accounting for income taxes, accounting, taxes, earnings management, asset pricing
financial institutions, Pigouvian taxation, 2008 financial crisis, financial reform, financial transactions tax, financial activities tax, bonus taxes
mutual funds, disclosure regulation, intellectual property, patents
dividends, taxes, individual ownership
capital structure, corporate taxes, debt policy, employee stock options, option deductions
Capital structure, corporate taxes, debt policy, employee stock options, option deductions
book-tax differences, tax footnote, information content
Capital gains taxes, stock price and volume reactions, quarterly earnings announcements
taxation, financial reporting, accounting, discretion
Employee stock options, corporate tax rate, capital structure, debt ratio, cash flows
Asset pricing, capital gain taxes, capitalization, lock-in effect, Taxpayer Relief Act of 1997
Capital gains taxes, stock price reactions, diversification discount, efficient ownership structure, open economy, financial institutions
Capital Gains Taxes, Stock Return Volatility, Accrued Capital Gains
Capital Gains Taxes, Trading Volume, Equity Value, Stock Market Returns, Initial Public Offerings
capital gains taxes, diversification, stock returns
Tax, Tax Havens, International
Capital gains taxes, initial public offerings, trading volume, price pressure
capital gains taxes, initial public offerings, trading volume, price pressure
capital gains taxes, risk-return tradeoff, dividend yield, asset pricing
international, tax, multinational
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financial reporting, tax accounts, book-tax differences, earnings management
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