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/

  • Carson College of Business

SCHOLARLY PAPERS

20

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SSRN CITATIONS
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Top 9,803

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52

CROSSREF CITATIONS

75

Scholarly Papers (20)

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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 892 (38,532)
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 854 (40,908)
Citation 13

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

3.

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 679 (55,504)
Citation 16

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Tax Avoidance, Tax Haven, Exhibit 21, Subsidiary

4.

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Downloads 679 ( 55,504)
Citation 32

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Number of pages: 42 Posted: 02 Mar 2008 Last Revised: 13 May 2014
Paul E. Fischer, Paul E. Fischer, Jeffrey Gramlich, Brian P. Miller and Hal D. White
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania, Carson College of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 534 (74,549)
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
Paul E. Fischer, Paul E. Fischer, Jeffrey Gramlich, Brian P. Miller and Hal D. White
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania, Carson College of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 145 (283,192)
Citation 10

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Corporate Governance, Director Voting, Performance Measurement

5.

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

Number of pages: 51 Posted: 22 Aug 2016 Last Revised: 03 Jun 2020
Paul Demere and Jeffrey Gramlich
University of Georgia - J.M. Tull School of Accounting and Carson College of Business
Downloads 321 (135,597)

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

6.

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 University of North Texas
Downloads 285 (153,043)

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

7.

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
Sanjay Gupta, Jared A. Moore, Jeffrey Gramlich and Mary Ann Hofmann
Michigan State University - Eli Broad College of Business, Western Washington University, Carson College of Business and Appalachian State University
Downloads 277 (157,515)
Citation 4

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

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 274 (159,269)
Citation 1

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

9.

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 189 (227,313)
Citation 1

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deferred tax asset valuation allowance, earnings forecasts, auditor characteristics

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 156 (266,246)

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

11.

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

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 - Department of Accounting
Downloads 38 (593,818)
Citation 1

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12.

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
University of North Texas, Carson College of Business and Washington State University
Downloads 33 (622,838)

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

13.

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 32 (628,871)

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disclosure; tax policy; tax initiatives; campaign finance disclosure

14.

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 University of North Texas
Downloads 29 (648,427)

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280E, Marijuana Tax Law

15.

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 22 (700,296)

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16.

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

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

17.

Taxes, Keiretsu Affiliation, and Income Shifting

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

18.

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

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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19.

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

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

20.

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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