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

18

DOWNLOADS
Rank 11,013

SSRN RANKINGS

Top 11,013

in Total Papers Downloads

4,186

CITATIONS
Rank 10,984

SSRN RANKINGS

Top 10,984

in Total Papers Citations

49

Scholarly Papers (18)

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 863 (26,413)
Citation 4

Abstract:

Loading...

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 776 (30,594)
Citation 10

Abstract:

Loading...

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 Penn State University
Downloads 516 (51,931)
Citation 4

Abstract:

Loading...

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 Penn State University
Downloads 129 (218,869)
Citation 16

Abstract:

Loading...

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 524 (51,539)
Citation 11

Abstract:

Loading...

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 266 (113,211)
Citation 8

Abstract:

Loading...

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

6.

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 251 (120,281)
Citation 2

Abstract:

Loading...

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

7.

The Value of International Income Shifting to U.S. Multinational Firms: Evidence from a New Income Shifting Identification Strategy

Number of pages: 63 Posted: 22 Aug 2016 Last Revised: 24 Jan 2018
Paul Demere and Jeffrey Gramlich
University of Georgia - J.M. Tull School of Accounting and Carson College of Business
Downloads 221 (136,471)

Abstract:

Loading...

Income Shifting, Transfer Pricing, Corporate Income Tax, Firm Value

8.

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 218 (138,288)

Abstract:

Loading...

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

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 157 (185,930)
Citation 3

Abstract:

Loading...

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 151 (192,137)
Citation 2

Abstract:

Loading...

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 59 (355,300)

Abstract:

Loading...

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 (435,410)
Citation 21
  • Add to Cart

Abstract:

Loading...

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 (521,212)
Citation 4
  • Add to Cart

Abstract:

Loading...

14.

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

Abstract:

Loading...

Earnings forecasts, discretionary accruals, Denmark, IPO

15.

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 - Shidler College of Business

Abstract:

Loading...

Keiretsu, income shifting, marginal tax rate

16.

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

Abstract:

Loading...

17.

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

Abstract:

Loading...

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

18.

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

Abstract:

Loading...