Craig A. Sisneros

Oklahoma State University

Spears School of Business

397 Business Building

Stillwater, OK 74078-4011

United States

http://https://business.okstate.edu/directory/sisneros-craig-833239.html

SCHOLARLY PAPERS

6

DOWNLOADS

679

SSRN CITATIONS

10

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

Negative Special Items and Future Earnings: Expense Transfer or Real Improvements?

Number of pages: 56 Posted: 05 Apr 2011
William M. Cready, Thomas J. Lopez and Craig A. Sisneros
University of Texas at Dallas - Naveen Jindal School of Management, University of Alabama - Culverhouse School of Accountancy and Oklahoma State University
Downloads 344 (172,232)
Citation 3

Abstract:

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Negative special items, earnings management, Restructuring

2.

Negative Special Items, Tax Rates, and the Income-Transfer Hypothesis

Number of pages: 49 Posted: 29 Mar 2007
William M. Cready, Thomas J. Lopez and Craig A. Sisneros
University of Texas at Dallas - Naveen Jindal School of Management, University of Alabama - Culverhouse School of Accountancy and Oklahoma State University
Downloads 207 (287,315)

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Negative special items, income-transfer, tax rates, Restructuring

3.

Multiemployer Pension Plans: Disclosure and Recognition Requirements, the American Rescue Plan Act of 2021, and Firm Responses

Number of pages: 31 Posted: 07 Feb 2023
Bryan Brockbank, William C. Schwartz and Craig A. Sisneros
Oklahoma State University, Oklahoma State University and Oklahoma State University
Downloads 69 (644,592)

Abstract:

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Multiemployer pension plans, defined benefit pension plans, Pension Benefit Guaranty Corporation, American Rescue Plan Act of 2021, underfunding of pension plans

4.

Response Coefficients on Earnings, Special Items, and Negative Special Items Components

Number of pages: 27 Posted: 07 Feb 2023
Bryan Brockbank, William C. Schwartz and Craig A. Sisneros
Oklahoma State University, Oklahoma State University and Oklahoma State University
Downloads 59 (696,068)

Abstract:

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Special items, earnings components, restructuring, asset write-downs, goodwill impairment

5.

Empirical implications of incorrect special item tax rate assumptions

Review of Accounting Studies, forthcoming
Posted: 06 Dec 2021
University of Texas at Dallas - Naveen Jindal School of Management, University of Alabama - Culverhouse School of Accountancy, Oklahoma State University and University of Alabama

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Special items; nonrecurring items; assumed tax rates; marginal tax rates

The Impact of Tax Rate Changes on Intercorporate Investment

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Posted: 05 Aug 2011 Last Revised: 26 Aug 2011
Independent, Western Washington University, Oklahoma State University and Iowa State University

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corporate investment, marketable securities, individual tax rates, corporate tax rates, capital gains tax rates

The Impact of Tax Rate Changes on Intercorporate Investment

Advances in Accounting, Vol. 34, 2016
Posted: 20 Sep 2017 Last Revised: 29 Sep 2017
Independent, Western Washington University, Oklahoma State University and Iowa State University

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