Paul Mason

Baylor University

Assistant Professor

Waco, TX 76798

United States

SCHOLARLY PAPERS

10

DOWNLOADS

982

SSRN CITATIONS

2

CROSSREF CITATIONS

5

Scholarly Papers (10)

1.

Financial Reporting Choices of Private Funds and Their Implications for Capital Formation

Number of pages: 63 Posted: 28 Dec 2017 Last Revised: 05 May 2020
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 309 (124,240)
Citation 1

Abstract:

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

2.

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 210 (182,673)
Citation 3

Abstract:

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

3.

Damage Control: Changes in Disclosure Tone after Financial Misconduct

Number of pages: 58 Posted: 27 Jul 2018
University of Texas at Dallas, Appalachian State University, American University - Kogod School of Business and Baylor University
Downloads 162 (229,567)

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Disclosure, Tone, Securities and Exchange Commission, Fraud, Reputation

4.

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 133 (269,211)
Citation 2

Abstract:

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

5.

Mark-to-Market (or Wealth) Taxation in the U.S.: Evidence from Options

Number of pages: 52 Posted: 02 Aug 2021
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting
Downloads 63 (430,815)

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

6.

Do Acquirers Retain or Attract Customers Following Mergers and Acquisitions? Evidence from the Audit Industry

Number of pages: 61 Posted: 15 Sep 2020
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting
Downloads 55 (459,775)
Citation 1

Abstract:

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Mergers and Acquisitions, Professional Services Firms, Auditor Market Share, Industry Specialization, Auditor Changes, Private Funds, Hedge Funds, Private Equity, Venture Capital

7.

The Effect of Industry Restructuring on Peer Firms

Number of pages: 50 Posted: 10 Nov 2016 Last Revised: 15 Apr 2021
Alex Holcomb and Paul Mason
Appalachian State University and Baylor University
Downloads 50 (479,536)

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Bond Prices, Equity Prices, Competition, Mergers, Acquisitions

8.

Investor Taxes and Option Prices

The Journal of the American Taxation Association, forthcoming. Available at: https://doi.org/10.2308/JATA-2020-003
Posted: 11 Feb 2019 Last Revised: 27 May 2021
Paul Mason and Steven Utke
Baylor University and University of Connecticut - Department of Accounting

Abstract:

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Investor Taxes, Tax Capitalization, Index Options, Option Pricing, Asset Pricing, Tax Clienteles, Section 1256 Contracts

9.

Investment Income Taxes and Private Equity Acquisition Activity

Journal of Empirical Finance, Volume 59, December 2020, Pages 25-51 https://doi.org/10.1016/j.jempfin.2020.07.007
Posted: 11 Oct 2018 Last Revised: 18 Aug 2020
Alex Holcomb, Paul Mason and Harold H. Zhang
Appalachian State University, Baylor University and University of Texas at Dallas - Naveen Jindal School of Management

Abstract:

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Investment Income Taxes, Acquisitions, Private Equity, Capital Gains

10.

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

The Journal of the American Taxation Association, Vol. 42, No. 1, Spring 2020, Kelley School of Business Research Paper No. 17-66
Posted: 05 Sep 2017 Last Revised: 18 Mar 2020
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

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Tax Evasion, Tax Morale, Quality of Government, Perceived Influence, Procedural Fairness