William J. Moser

Miami University

Assistant Professor

2027 Farmer School of Business

800 East High Street

Oxford, OH 45056

United States

  • Miami University

    • Email
    • Tel: 513-529-8284
SCHOLARLY PAPERS

12

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SSRN CITATIONS
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Top 27,942

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18

CROSSREF CITATIONS

18

Scholarly Papers (12)

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1.

Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 44 Posted: 05 Aug 2011 Last Revised: 19 Dec 2018
Dan S. Dhaliwal, Shawn X. Huang, William J. Moser and Raynolde Pereira
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, Miami University and University of Missouri at Columbia - School of Accountancy
Downloads 2,298 (10,914)
Citation 14

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2.

Institutional Ownership and Tax Aggressiveness

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 31 Aug 2009
Inder K. Khurana and William J. Moser
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Miami University
Downloads 2,009 (13,516)
Citation 8

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Tax Aggressiveness, Institutional Ownership

3.

Institutional Shareholders’ Investment Horizons and Tax Avoidance

Number of pages: 40 Posted: 27 Sep 2012
Inder K. Khurana and William J. Moser
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Miami University
Downloads 684 (64,414)
Citation 5

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4.

Shareholder Investment Horizons and Tax Aggressiveness

Number of pages: 46 Posted: 04 Dec 2009
Inder K. Khurana and William J. Moser
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Miami University
Downloads 653 (68,366)
Citation 8

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Tax Aggressiveness, Institutional Ownership, Corporate Governance

5.

Dividend Taxes and Implied Cost of Capital

Number of pages: 33 Posted: 19 Jan 2004
Dan S. Dhaliwal, Linda K. Krull, Oliver Zhen Li and William J. Moser
University of Arizona - Department of Accounting (deceased), University of Oregon, National University of Singapore (NUS) and Miami University
Downloads 567 (81,914)
Citation 6

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6.

Leveraged Share Repurchase: A Tax-Based Explanation

Number of pages: 35 Posted: 08 Nov 2018
William J. Moser
Miami University
Downloads 171 (289,576)

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Share Repurchase, Dividend Tax Penalty, Corporate Capital Structure, Institutional Shareholder, Investment Horizon

7.

Are All Types of Real Transaction Management Equal in the Eyes of Bank Lenders?

Number of pages: 50 Posted: 12 Sep 2018
Po-Chang Chen, William J. Moser and Ganapathi S. Narayanamoorthy
Miami University of Ohio - Richard T. Farmer School of Business Administration, Miami University and Tulane University - Accounting & Taxation
Downloads 75 (521,883)

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real transaction management; loan contracting; cost of debt; debt covenants; probability of debt covenant violation

8.

The Reaction of Firm Ex Ante Cost of Equity Capital to Initiation and Resolution of Shareholder Lawsuits

Number of pages: 36 Posted: 27 Aug 2018
William J. Moser
Miami University
Downloads 73 (529,934)

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Shareholder Lawsuit, Predicted Outcome of Shareholder Lawsuit, Ex Ante Cost of Equity Capital

9.

Capital Gains Taxes and the Market Response to Earnings Announcements

Number of pages: 50 Posted: 15 Jul 2017 Last Revised: 04 Aug 2018
Greg Clinch, Bradley P. Lindsey, William J. Moser and Mahmoud Odat
Macquarie Business School, Utah State University - School of Accountancy, Miami University and University of Technology, Sydney
Downloads 65 (564,064)

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Shareholder Taxes, Stock Price, Earnings Suprise, Earnings Response Coefficient

10.

Dividend Tax Clienteles: Evidence from Tax Law Changes

Journal of American Taxation Association, Forthcoming
Posted: 09 Mar 2007 Last Revised: 07 Aug 2008
Andy Puckett and William J. Moser
University of Tennessee, Knoxville and Miami University

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Institutions, Taxes, Dividend Tax Penalty, Dividends

11.

Dividend Taxes and Implied Cost of Equity Capital

Journal of Accounting Research, December 2005
Posted: 05 Jul 2005
Dan S. Dhaliwal, Linda K. Krull, Oliver Zhen Li and William J. Moser
University of Arizona - Department of Accounting (deceased), University of Oregon, National University of Singapore (NUS) and Miami University

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12.

Machine learning and the prediction of changes in profitability

Contemporary Accounting Research, Forthcoming
Stewart Jones, William J. Moser and Matthew M. Wieland
University of Sydney Business School, Miami University and Miami University of Ohio - Department of Accountancy

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prediction, changes in RNOA, DuPont decomposition, machine learning