Timothy W. Koch

University of South Carolina - Darla Moore School of Business

1705 College St

Francis M. Hipp Building

Columbia, SC 29208

United States

SCHOLARLY PAPERS

3

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CITATIONS
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5

Scholarly Papers (3)

1.

The Use of Accruals to Manage Reported Earnings: Theory and Evidence

Federal Reserve Bank of Atlanta Working Paper 2000-23
Number of pages: 35 Posted: 23 Jan 2001
Timothy W. Koch and Larry D. Wall
University of South Carolina - Darla Moore School of Business and Federal Reserve Bank of Atlanta - Research Department
Downloads 1,449 (8,531)
Citation 4

Abstract:

Discretionary accruals; Earnings management; Executive compensation

2.

Avoiding Double Taxation: The Case of Commercial Banks

Number of pages: 38 Posted: 18 Jul 2005
Ken B. Cyree, Scott E. Hein and Timothy W. Koch
University of Mississippi - School of Business Administration, Texas Tech University - Area of Finance and University of South Carolina - Darla Moore School of Business
Downloads 292 (75,603)
Citation 1

Abstract:

Commercial banks, S-corporations, income taxes, loan loss reserve, bank capital

3.

Moving FDIC Insurance to an Asset-Based System: Evidence from the Special Assessment of 2009

Number of pages: 29 Posted: 09 May 2011
Scott E. Hein, Timothy W. Koch and Chrislain Nounamo
Texas Tech University - Area of Finance, University of South Carolina - Darla Moore School of Business and Texas Tech University
Downloads 43 (324,109)

Abstract:

Financial Crisis, Federal Deposit Insurance Corporation, Deposit Insurance Assessment Base, Special Assessment, Supervisory Capital Assessment Program, Stress Test, Too Big to Fail, Community Banks, Deposit Insurance Fund (DIF), Bank Subsidiaries