Steven Utke

University of Connecticut - Department of Accounting

Assistant Professor

School of Business

Storrs, CT 06269-2041

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 19,694

SSRN RANKINGS

Top 19,694

in Total Papers Downloads

2,415

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Scholarly Papers (17)

1.

Structural Equation Modeling in Archival Capital Markets Research: An Empirical Application to Disclosure and Cost of Capital

Number of pages: 60 Posted: 05 Jun 2015 Last Revised: 15 Jul 2018
Lisa A. Hinson and Steven Utke
University of Florida - Warrington College of Business Administration and University of Connecticut - Department of Accounting
Downloads 655 (38,980)

Abstract:

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Structural Equation Modeling, Voluntary Disclosure, Information Asymmetry, Earnings Quality, Cost of Capital

2.

Propensity Score Matching with Replacement Using Weighted Least Squares: SAS Code and Macros

Number of pages: 44 Posted: 10 May 2017 Last Revised: 03 Jul 2019
Steven Utke
University of Connecticut - Department of Accounting
Downloads 364 (81,139)
Citation 1

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Propensity Score Matching, Weighted Least Squares, SAS

3.

Do Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges

Number of pages: 65 Posted: 13 Jan 2017 Last Revised: 07 Apr 2019
University of Georgia - J.M. Tull School of Accounting, University of British Columbia - Sauder School of Business, University of Nebraska at Lincoln and University of Connecticut - Department of Accounting
Downloads 258 (118,204)

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Financial statement analysis; Ratio analysis; Derivatives and hedging; Cash flow hedges; Cost of capital

4.

Financial Reporting Choices of Private Funds

Number of pages: 59 Posted: 28 Dec 2017 Last Revised: 13 Jun 2019
Jennifer J. Gaver, Paul Mason and Steven Utke
University of Georgia - J. M. Tull School of Accounting, Terry College of Business, Baylor University and University of Connecticut - Department of Accounting
Downloads 202 (150,262)
Citation 1

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Private funds, Private firms, Audit choice, Financial statements, Internal controls, Private equity, Venture capital, Hedge funds, Audit regulations

5.

The Financial Reporting Effects of Tax-Deductible Goodwill Impairments

Number of pages: 70 Posted: 01 Nov 2016 Last Revised: 07 Apr 2019
Sarah Khalil, Miles A. Romney and Steven Utke
University of Connecticut, Florida State University and University of Connecticut - Department of Accounting
Downloads 197 (153,843)

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Tax Havens, Goodwill, Impairments, Book-Tax Conformity, Tax Planning, Tax Avoidance

6.

Does Shareholder Voting Matter? Evidence from the Takeover Market

Wake Forest Law Review, Vol. 53, No. 1, 2018, University of Georgia School of Law Legal Studies Research Paper No. 2018-26
Number of pages: 54 Posted: 29 Sep 2016 Last Revised: 17 Aug 2018
Baylor University, University of Georgia School of Law, Baylor University and University of Connecticut - Department of Accounting
Downloads 194 (156,105)
Citation 2

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Mergers, Acquisitions, Corporate Governance, Shareholder Voting, Shareholder Rights, Shareholder Approval, Stock Exchange Rules, Method of Payment

7.

Why Pay Our Fair Share? How Perceived Influence Over Laws Affects Tax Evasion

Kelley School of Business Research Paper No. 17-66
Number of pages: 53 Posted: 05 Sep 2017 Last Revised: 20 Feb 2019
Paul Mason, Steven Utke and Brian Williams
Baylor University, University of Connecticut - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 159 (186,098)

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Tax Evasion, Tax Morale, Quality of Government

8.

Calculating Auditor Industry Specialist Tenure: Code from Gaver and Utke (2019)

Number of pages: 16 Posted: 01 Aug 2018 Last Revised: 03 Jul 2019
Steven Utke
University of Connecticut - Department of Accounting
Downloads 122 (230,092)

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Auditor Changes, Auditor Tenure, Industry Specialization

9.

Whose Taxes Matter? The Effects of Institutional Ownership on Dividend Payout Policy Around Tax Rate Changes

Number of pages: 54 Posted: 15 Nov 2018 Last Revised: 13 Jun 2019
Trent Krupa and Steven Utke
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 95 (273,972)

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JGTRRA, ATRA, Tax-Sensitivity, Dividend Payout Policy, Institutional Ownership, Dividend Taxes, Shareholder-Level Taxes

10.

Investor Taxes and Option Prices

Number of pages: 45 Posted: 11 Feb 2019 Last Revised: 20 Aug 2019
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting
Downloads 63 (347,893)

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Investor Taxes, Index Options, Option Pricing, Asset Pricing, Section 1256 Contracts, Mark-to-Market Taxation

11.

Market and Firm Reaction to Targeted Tax Benefits: Evidence From the Tax Reform Act of 1986

University of Connecticut School of Business Research Paper No. 18-24
Number of pages: 40 Posted: 01 Jul 2018 Last Revised: 12 May 2019
University of Connecticut - Department of Accounting, University of Connecticut School of Business and University of Connecticut - Department of Accounting
Downloads 61 (353,580)

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Rifle-Shot Provision, Tax Policy, Tax Reform Act of 1986, Corporate Tax

12.

The Structure of Private Funds, Their Relation to Private Firms, and the Implications for Accounting, Economics, and Finance Research

Number of pages: 54 Posted: 20 Jun 2019
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting
Downloads 45 (405,472)

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Private Funds, Private Firms, Liquidity, Financial Reporting, Governance

13.

Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act of 2017

National Tax Journal, Vol. 71, No. 4, 2018
Posted: 24 May 2018 Last Revised: 01 Dec 2018
Erin Henry, George A. Plesko and Steven Utke
University of Memphis, University of Connecticut School of Business and University of Connecticut - Department of Accounting

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organizational form, pass-through, corporate tax, tax rates

14.

Miscodings in Compustat's Auditor Variable: Issues, Identification, and Correction

Advances in Accounting, Vol. 43, November 2018
Posted: 23 Jul 2017 Last Revised: 02 Nov 2018
Steven Utke
University of Connecticut - Department of Accounting

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Auditor changes, Auditor tenure, Industry specialization, Big 4, Data integrity, Compustat

15.

The Effect of Shareholder-Level Taxes on Organizational Form and Stock Ownership: Evidence from Equity Carve-Outs of Master Limited Partnerships

The Accounting Review, Vol. 94, No. 1, January 2019
Posted: 06 Sep 2015 Last Revised: 16 Mar 2019
Steven Utke
University of Connecticut - Department of Accounting

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Organizational Form, Master Limited Partnerships, Equity Carve-Outs, Tax-Sensitivity, Shareholder-Level Taxes, Tax Clienteles

16.

Audit Quality and Specialist Tenure

The Accounting Review, Vol. 94, No. 3, May 2019
Posted: 07 Nov 2013 Last Revised: 03 Jul 2019
Jennifer J. Gaver and Steven Utke
University of Georgia - J. M. Tull School of Accounting, Terry College of Business and University of Connecticut - Department of Accounting

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Audit Quality, Industry Specialization, Auditor Tenure, Discretionary Accruals, Book-Tax Differences, Auditor Changes, Propensity Score Matching

17.

Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings

Accounting Review, Vol. 90, No. 1, January 2015
Posted: 13 Jun 2013 Last Revised: 08 Jan 2015
University of Georgia, Indiana University - Kelley School of Business - Department of Accounting and University of Connecticut - Department of Accounting

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Permanently Reinvested Earnings, Mandatory Disclosure, Voluntary Disclosure, Tax