William J. Moser

Miami University

Assistant Professor

2027 Farmer School of Business

800 East High Street

Oxford, OH 45056

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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4,439

CITATIONS
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SSRN RANKINGS

Top 29,707

in Total Papers Citations

20

Scholarly Papers (14)

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
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 1,593 (10,428)
Citation 4

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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 1,228 (15,782)
Citation 4

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Tax Aggressiveness, Institutional Ownership

3.

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 551 (48,645)
Citation 4

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Tax Aggressiveness, Institutional Ownership, Corporate Governance

4.

Dividend Taxes and Implied Cost of Capital

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 33 Posted: 19 Jan 2004
University of Arizona - Department of Accounting (deceased), University of Oregon, National University of Singapore (NUS) and Miami University
Downloads 520 (52,306)
Citation 1

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5.

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 435 (65,306)

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6.

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 37 (433,927)

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

7.

Leveraged Share Repurchase: A Tax-Based Explanation

Number of pages: 35 Posted: 08 Nov 2018
William J. Moser
Miami University
Downloads 35 (442,148)

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

8.

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

Number of pages: 50 Posted: 12 Sep 2018
Miami University of Ohio - Richard T. Farmer School of Business Administration, Miami University and Tulane University - Accounting & Taxation
Downloads 27 (479,385)

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

9.

Capital Gains Taxes and the Market Response to Earnings Announcements

Number of pages: 50 Posted: 15 Jul 2017 Last Revised: 04 Aug 2018
Independent, Utah State University - Huntsman School of Business, Miami University and University of Technology, Sydney
Downloads 11 (572,123)

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

10.

Abnormal Trading Behavior of Specific Types of Shareholders Before US Firm Bankruptcy and its Implications for Firm Bankruptcy Prediction

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1100-1138, 2018
Number of pages: 39 Posted: 08 Nov 2018
Christine Cheng, Stewart Jones and William J. Moser
The University of Mississippi - Patterson School of Accountancy, University of Sydney – School of Business and Miami University
Downloads 2 (635,340)
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bankruptcy prediction, financial distress, insider ownership, institutional ownership

11.

Tax Avoidance, Managerial Ability, and Investment Efficiency

Abacus, Vol. 54, Issue 4, pp. 547-575, 2018
Number of pages: 29 Posted: 26 Dec 2018
Inder K. Khurana, William J. Moser and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Miami University and The University of Texas at San Antonio
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Corporate governance, Investment efficiency, Managerial ability, Residual investment, Tax avoidance

12.

Tax Avoidance and Ex Ante Cost of Capital

Journal of Business Finance & Accounting, Vol. 44, Issue 7-8, pp. 1109-1136, 2017
Number of pages: 28 Posted: 03 Aug 2017
Kirsten A. Cook, William J. Moser and Thomas C. Omer
Texas Tech University - Area of Accounting, Miami University and University of Nebraska at Lincoln - School of Accountancy
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cost of capital, tax avoidance, book‐tax differences, effective tax rates

13.

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

14.

Dividend Taxes and Implied Cost of Equity Capital

Journal of Accounting Research, December 2005
Posted: 05 Jul 2005
University of Arizona - Department of Accounting (deceased), University of Oregon, National University of Singapore (NUS) and Miami University

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