Pittsburgh, PA 15260
United States
University of Pittsburgh - Katz Graduate School of Business
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Employee Satisfaction, Firm Performance, Return to Office, Work from Home, and Work-Life Balance.
Return-to-office Mandate, Employee Turnover, Employee Hiring, Human Capital
Tax Avoidance, Ownership Structure, Agency Conflict, China, Incentives
Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design
Financial Statement Comparability, Institutional Theory, Imitation
SAS, STATA, two-way clustered standard errors, finite sample
COVID-19 Pandemic, Economic Uncertainty, Management Guidance, Guidance Withdrawal, Analyst Forecasts
multiple audit clients, auditor effort, client specific knowledge, audit quality
Initial public offerings, product market competition, strategic reporting
Leases, recognition versus disclosure, economic consequences, information quality
Corporate Tax Avoidance, Tax Havens, Exchange of Information on Request, Offshore Financial Centers, U.S. Multinational Firms
Addback Statutes, Innovation, Tax Avoidance Crackdown, Tax-Motivated Income Shifting
Foreign experience, corporate transparency, board of directors, board diversity, returnees, international human capital
ASC 842, Bank Internal Rating, Disclosure, Operating Lease
Whistleblower Laws, False Claims Act (FCA), Bank Loan Contracting Terms
Agency Costs, Information Asymmetry, Tax Avoidance, Tax Footnotes, Firm Value
Bitcoin, Cryptocurrency, Financial Secrecy, Tax Evasion, Paradise Papers.
Agency Costs, Legal Environment, Legal Penalties, Tax Avoidance
Dividend Taxation, Voluntary Disclosure, Agency Theory
financial pressure, product quality, product safety
Financial performance, product safety and recall, capital market pressure, managerial myopia
Tax Deductibility of Interest, Financial Reporting, U.S. Tax Cuts & Jobs Act
Agency costs, Information asymmetry, Tax avoidance, Tax footnotes, Firm value
Meritless Whistleblower Complaints, Shareholder Welfare, Deterrence Effect, Managerial Efforts, Financial Restatements.
CEO Pay Ratio, Employee Whistleblowing, Pay Inequity
working from home, greenhouse gas emissions, climate change
Economically related firms; Spillover effect; Earnings quality; Market risk; Cost of equity capital
