Jeffrey Gramlich

Carson College of Business

Howard D. and B. Phyllis Hoops Endowed Chair

Wilson Rd.

College of Business

Pullman, WA 99164

United States

http://https://business.wsu.edu/research-faculty/institutes/hoops-institute/

SCHOLARLY PAPERS

21

DOWNLOADS
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4,419

SSRN CITATIONS
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SSRN RANKINGS

Top 10,442

in Total Papers Citations

27

CROSSREF CITATIONS

75

Scholarly Papers (21)

1.

Special Purpose Entities: Empirical Evidence on Determinants and Earnings Management

Number of pages: 54 Posted: 09 May 2005
Mei Feng, Jeffrey Gramlich and Sanjay Gupta
University of Pittsburgh - Katz Graduate School of Business, Carson College of Business and Michigan State University - Eli Broad College of Business
Downloads 869 (28,630)
Citation 3

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off-balance sheet, special purpose entities, leverage, accruals, return on equity

2.

Special Purpose Vehicles: Empirical Evidence on Determinants and Earnings Management

Accounting Review, Vol. 84, No. 6, 2009, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 44 Posted: 18 Sep 2006 Last Revised: 05 Oct 2010
Mei Feng, Jeffrey Gramlich and Sanjay Gupta
University of Pittsburgh - Katz Graduate School of Business, Carson College of Business and Michigan State University - Eli Broad College of Business
Downloads 793 (32,566)
Citation 8

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Special purpose vehicles, off-balance sheet entities, earnings management, taxes, corporate governance

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Number of pages: 42 Posted: 02 Mar 2008 Last Revised: 13 May 2014
University of Pennsylvania - Accounting Department, Carson College of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 518 (56,502)
Citation 8

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performance measurement, corporate governance, corporate democracy, director elections, voting

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Journal of Accounting & Economics, Forthcoming
Number of pages: 42 Posted: 18 Sep 2009
University of Pennsylvania - Accounting Department, Carson College of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 133 (231,031)
Citation 3

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Corporate Governance, Director Voting, Performance Measurement

4.

Disappearing Subsidiaries: The Cases of Google and Oracle

Number of pages: 37 Posted: 07 Mar 2013
Jeffrey Gramlich and Janie Whiteaker-Poe
Carson College of Business and Baylor University
Downloads 564 (51,303)
Citation 13

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Tax Avoidance, Tax Haven, Exhibit 21, Subsidiary

5.

Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies

National Tax Journal, Vol. 62, No. 2, 2009
Number of pages: 32 Posted: 23 Jul 2008 Last Revised: 22 Sep 2010
Michigan State University - Eli Broad College of Business, Oregon State University - College of Business, Carson College of Business and Appalachian State University
Downloads 271 (120,650)
Citation 3

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State corporate income tax revenues, tax accounting policies, formula apportionment

6.

The Value of International Income Shifting to U.S. Multinational Firms

Number of pages: 88 Posted: 22 Aug 2016 Last Revised: 15 Feb 2020
Paul Demere and Jeffrey Gramlich
University of Georgia - J.M. Tull School of Accounting and Carson College of Business
Downloads 254 (129,134)

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Income Shifting, Corporate Income Tax, Firm Value, Managerial Rent Extraction

The Effects of Board Gender Diversity on a Firm's Risk Strategies

Accounting and Finance, Forthcoming
Number of pages: 47 Posted: 08 Feb 2017 Last Revised: 01 Nov 2018
Linda H. Chen, Jeffrey Gramlich and Kimberly Houser
University of Idaho, Carson College of Business and Oklahoma State University
Downloads 253 (129,046)

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board composition, gender diversity, reputation management, tax avoidance, financial risk

The Effects of Board Gender Diversity on a Firm's Risk Strategies

Accounting & Finance, Vol. 59, Issue 2, pp. 991-1031, 2019
Number of pages: 41 Posted: 19 Mar 2020
Linda H. Chen, Jeffrey Gramlich and Kimberly Houser
University of Idaho, Carson College of Business and Oklahoma State University
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Board composition, Gender diversity, Reputation management, Tax avoidance, Financial risk

8.

Accounting for the Environmental Impacts of Texaco’s Operations in Ecuador: Chevron’s Contingent Environmental Liability Disclosures

Number of pages: 39 Posted: 14 Mar 2012
Stacie Buccina, Douglas G Chene and Jeffrey Gramlich
affiliation not provided to SSRN, University of Southern Maine - School of Business and Carson College of Business
Downloads 253 (129,626)
Citation 1

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Environmental Liability, Chevron, Texaco, ChevronTexaco, Financial Disclosure, Ecuador, Environmental Remediation, Legitimacy Theory, Stakeholder Theory

9.

The Effect of Mandated CSR Disclosure on the Pollution Levels of Publicly-Traded Chinese Firms

Number of pages: 53 Posted: 27 Jan 2017 Last Revised: 14 Jul 2017
Jeffrey Gramlich and Li Huang
Carson College of Business and Washington State University - Department of Accounting
Downloads 192 (168,812)
Citation 4

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Disclosure Regulation, Environmental Performance, Corporate Social Responsibility, Sustainability Reporting

10.

Low-Profit Limited Liability Companies (L3Cs)

Number of pages: 17 Posted: 14 Mar 2012
Nancy Artz, Jeffrey Gramlich and Terry Porter
affiliation not provided to SSRN, Carson College of Business and affiliation not provided to SSRN
Downloads 153 (205,671)

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L3C, social enterprise, corporate social responsibility (CSR), sustainable business

11.

How Do Auditors Learn to Forecast? Evidence from the Predictive Power of the Deferred Tax Asset Valuation Allowance

Number of pages: 56 Posted: 08 Feb 2019
Zhuoli Axelton, Jeffrey Gramlich and M. Harris
Zhuoli Axelton, Carson College of Business and Washington State University - Department of Accounting
Downloads 99 (284,957)

Abstract:

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deferred tax asset valuation allowance, earnings forecasts, auditor characteristics

12.

Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non-Us Setting

Journal of Business Finance & Accounting, Vol. 29, pp. 967-988, 2002
Number of pages: 22 Posted: 26 Jan 2003
Gorm Gabrielsen, Jeffrey Gramlich and Thomas Plenborg
Copenhagen Business School, Carson College of Business and Copenhagen Business School
Downloads 36 (469,377)
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13.

Debt Reclassification and Capital Market Consequences

Journal of Business Finance & Accounting, Vol. 33, No. 7-8, pp. 1189-1212, September/October 2006
Number of pages: 24 Posted: 03 Oct 2006
Mary Lea McAnally, Jeffrey Gramlich and William J. Mayew
Texas A&M University - Department of Accounting, Carson College of Business and Duke University - Fuqua School of Business
Downloads 19 (562,356)
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14.

The Influence of Campaign Contribution Disclosure on Voter Support for Tax Initiatives: Evidence From Washington’s ‘Keep Groceries Affordable Act of 2018’

Number of pages: 27 Posted: 11 Mar 2020
Beau Grant Barnes, Jeffrey Gramlich and Jonathan Lee
Washington State University, Carson College of Business and Washington State University
Downloads 6 (648,664)

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disclosure; tax policy; tax initiatives; campaign finance disclosure

15.

How Current Tax Law Policy Affects the Marijuana Industry

Kimberly A. Houser, Jeffrey Gramlich, and Debra Sanders’ article, “How Current Tax Law Policy Affects the Marijuana Industry,” Tax Notes Federal, Feb. 22, 2016, pp. cover and 899-911 with permission from Tax Analysts (c) 2016
Number of pages: 13 Posted: 21 Apr 2020
Kimberly Houser, Jeffrey Gramlich and Debra Sanders
Oklahoma State University, Carson College of Business and Washington State University
Downloads 4 (662,756)

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Cannabis, Marijuana, 280E, Tax Law, Tax Policy

16.

Marijuana Business and Sec. 280e: Potential Pitfalls for Clients and Advisers

Jeffrey Gramlich & Kimberly A. Houser, Marijuana business and Section 280E: Potential pitfalls for both clients and advisers. 46 The Tax Adviser 524-533, 2015
Number of pages: 11 Posted: 21 Apr 2020
Jeffrey Gramlich and Kimberly Houser
Carson College of Business and Oklahoma State University
Downloads 2 (680,007)

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280E, Marijuana Tax Law

17.

Voluntary Management Earnings Forecasts and Discretionary Accruals: Evidence from Danish Ipos

European Accounting Review, Vol. 13, No. 2, pp. 235-259, 2004
Posted: 03 Jun 2004
Jeffrey Gramlich and Ole Sørensen
Carson College of Business and Copenhagen Business School - Department of Finance

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Earnings forecasts, discretionary accruals, Denmark, IPO

18.

Taxes, Keiretsu Affiliation, and Income Shifting

Journal of Accounting & Economics, Vol. 37, No. 2, pp. 203-228, June 2004
Posted: 11 Mar 2004
Jeffrey Gramlich, Piman Limpaphayom and S. Ghon Rhee
Carson College of Business, Sasin GIBA of Chulalongkorn University and University of Hawaii at Manoa - Shidler College of Business

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Keiretsu, income shifting, marginal tax rate

19.

How Chevron and Texaco Structured Transactions to Avoid Billions in U.S. Taxes

Tax Notes, Vol. 100, No. 7, August 18, 2003
Posted: 16 Aug 2003
Jeffrey Gramlich and James E. Wheeler
Carson College of Business and University of Michigan at Ann Arbor - Accounting

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20.

How Chevron, Texaco and the Indonesian Government Structured Transactions to Avoid Billions in U.S. Income Taxes

Accounting Horizons, Vol. 17, No. 3, June 2003
Posted: 13 Aug 2003
Jeffrey Gramlich and James E. Wheeler
Carson College of Business and University of Michigan at Ann Arbor - Accounting

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Financial reporting, foreign tax credit, fraud, kickbacks, special dividends, tax, transfer prices

21.

Potential Errors in Detection of Earnings Management: Reexamining Studies Investigating the Amt of 1986

Posted: 30 Oct 2000
Won W. Choi, Jeffrey Gramlich and Jacob K. Thomas
Dongguk University, Carson College of Business and Yale School of Management

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