PO Box 6025
Morgantown, WV 26506
United States
West Virginia University
XBRL reporting; tax avoidance; information processing costs; IRS monitoring; tax audit risk; tax accrual
Credit default swap (CDS); Agency conflict; Managerial compensation; Operating risks; Investment policy; Bankruptcy
Credit default swap (CDS), Agency conflict, Managerial compensation, Operating risks, Investment policy
Financial statement comparability, Tax distance, Tax aggressiveness, Undersheltering, IRS detection, Manager’s incentives
Mandatory disclosure, Proprietary information, Confidential treatment, Material contract redaction, Acquisition likelihood, Merger surplus
dual-class ownership structure, innovation, patents, corporate governance, ownership, shareholders, private benefits of control, voting premium
2013 Fiscal cliff, Market Reactions, American Taxpayer Relief Act of 2012, Government Shutdown, Corporate Governance
credit default swap, investment, tax avoidance, agency conflicts
credit default swap, agency conflict, corporate governance, financial reporting quality, bankruptcy
Innovation efficiency, CTO, executive qualification, CEO background
proprietary cost, voluntary disclosure, corporate social responsibility, product disclosure, non-financial disclosure, competition
Network size, CEO social capital, Real earnings management. Future operating performance
institutional shareholders; political ideology; environmental disclosure; environmental committee; green innovation