Colin Koutney

Donald G. Costello College of Business at George Mason University

Fairfax, VA 22030

United States

SCHOLARLY PAPERS

3

DOWNLOADS

1,175

SSRN CITATIONS

3

CROSSREF CITATIONS

3

Scholarly Papers (3)

1.

Nonrecurring Income Taxes

Number of pages: 75 Posted: 23 Jan 2016 Last Revised: 12 Jul 2021
University of Iowa, Donald G. Costello College of Business at George Mason University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 509 (99,725)
Citation 4

Abstract:

Loading...

Nonrecurring Income Taxes, Accounting for Income Taxes, ASC 740

2.

Public and private enforcement of non-GAAP reporting

Number of pages: 65 Posted: 21 May 2019 Last Revised: 17 Jan 2024
University of Iowa, Texas A&M University - Mays Business School, Donald G. Costello College of Business at George Mason University and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 456 (113,794)

Abstract:

Loading...

Non-GAAP Reporting; Securities Class Actions; Litigation; SEC Enforcement

3.

Analyst Forecast Accuracy when Deviating from Manager’s Voluntary Annual Effective Tax Rate Forecast

Number of pages: 58 Posted: 25 Oct 2018 Last Revised: 09 Jul 2021
Colin Koutney
Donald G. Costello College of Business at George Mason University
Downloads 210 (257,432)
Citation 2

Abstract:

Loading...

Effective tax rates; Analyst earnings forecasts; Management earnings forecasts