424 Austen Hall
Corvallis, OR 97331
United States
Oregon State University
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joint venture, standard-setting, equity method, proportionate consolidation, Canada, US, financial accounting, relevance, predictive ability
Accounting for leases; Operating lease; Capital lease; Asset specificity; Return on operating assets
lease accounting
lease accounting, minimum lease payments, return on assets, return on equity, right-of-use, whole-asset
Analyst forecast revision; Forecast inconsistency; Forecast informativeness
International Tax Policy; Repatriation Taxes; Economic Growth; Economic Uncertainty; Tax Policy Uncertainty
debt constraints, discretionary investing, financing and operating expenditures, other comprehensive income, wealth effect, wealth transfers
Earnings Quality, Growth, SOX
Book-Tax Differences, Permanent Book-Tax Differences, Temporary Book-Tax Differences, Divergence of Opinion, Difference of Opinion