Author Page for Mark H. Lang

International Accounting Standards and Accounting Quality

Stanford University Graduate School of Business Research Paper No. 1976

Number of pages: 55 Posted: 11 Apr 2005

Mary E. Barth, Wayne R. Landsman and Mark H. Lang

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill

Downloads 11,652 (446)

Citation 117

Abstract:

2.

Are IFRS-based and US GAAP-based Accounting Amounts Comparable?

Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78

Number of pages: 75 Posted: 07 Apr 2010 Last Revised: 19 Sep 2012

Mary E. Barth, Wayne R. Landsman, Mark H. Lang and Christopher D. Williams

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business

Downloads 4,238 (2,654)

Citation 34

Abstract:

3.

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Downloads 3,504 ( 3,644)

2

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Number of pages: 32 Posted: 08 Jan 2003 Last Revised: 19 Sep 2012

Steven J. Huddart, Mark H. Lang and Michelle Yetman

Pennsylvania State University, University Park - Department of Accounting, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management

Downloads 3,504 (3,577)

Citation 4

Abstract:

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Management Science, Forthcoming

Posted: 11 Sep 2008 Last Revised: 19 Sep 2012

Steven J. Huddart, Mark H. Lang and Michelle Yetman

Pennsylvania State University, University Park - Department of Accounting, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management

Abstract:

4.

Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption

Simon School Working Paper No. FR 11-03

Number of pages: 55 Posted: 15 Sep 2010 Last Revised: 15 Aug 2016

Mark H. Lang, Mark G. Maffett and Edward Owens

University of North Carolina at Chapel Hill, University of Chicago - Booth School of Business and University of Utah - David Eccles School of Business

Downloads 3,041 (4,715)

Citation 58

Abstract:

5.

Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?

Downloads 2,295 ( 7,489)

2

Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?

Number of pages: 52 Posted: 08 Jan 2001

Mark H. Lang and Russell J. Lundholm

University of North Carolina at Chapel Hill and University of British Columbia - Sauder School of Business

Downloads 2,295 (7,359)

Citation 41

Abstract:

Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?

Posted: 08 Jan 2001

Mark H. Lang and Russell J. Lundholm

University of North Carolina at Chapel Hill and University of British Columbia - Sauder School of Business

Abstract:

6.

Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most

Journal of Accounting Research 50, No. 3 (2012): 729-774

Number of pages: 69 Posted: 08 Jan 2009 Last Revised: 25 Aug 2016

Mark H. Lang, Karl V. Lins and Mark G. Maffett

University of North Carolina at Chapel Hill, University of Utah - Department of Finance and University of Chicago - Booth School of Business

Downloads 2,121 (8,518)

Citation 20

Abstract:

7.

Adrs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value?

Downloads 1,750 ( 11,618)

Citation 111

2

Adrs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value?

Number of pages: 39 Posted: 26 Mar 2002

Mark H. Lang, Karl V. Lins and Darius P. Miller

University of North Carolina at Chapel Hill, University of Utah - Department of Finance and Southern Methodist University (SMU) - Finance Department

Downloads 1,750 (11,409)

Citation 111

Abstract:

Adrs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value?

Posted: 23 Dec 2002

Mark H. Lang, Karl V. Lins and Darius P. Miller

University of North Carolina at Chapel Hill, University of Utah - Department of Finance and Southern Methodist University (SMU) - Finance Department

Abstract:

8.

Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption

Rock Center for Corporate Governance at Stanford University Working Paper No. 133

Number of pages: 54 Posted: 04 Jan 2013 Last Revised: 11 Jan 2018

Mary E. Barth, Wayne R. Landsman, Mark H. Lang and Christopher D. Williams

Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business

Downloads 1,625 (13,068)

Citation 13

Abstract:

9.

CFO Narcissism and Financial Reporting Quality

Downloads 1,623 ( 13,094)

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CFO Narcissism and Financial Reporting Quality

Journal of Accounting Research, Forthcoming, Robert H. Smith School Research Paper No. RHS 2581157

Number of pages: 70 Posted: 21 Mar 2015 Last Revised: 21 Apr 2017

Charles (Chad) Ham, Mark H. Lang, Nicholas Seybert and Sean Wang

Washington University in St. Louis - John M. Olin Business School, University of North Carolina at Chapel Hill, University of Maryland - Department of Accounting & Information Assurance and Southern Methodist University

Downloads 1,623 (12,860)

Citation 25

Abstract:

CFO Narcissism and Financial Reporting Quality

Journal of Accounting Research, Vol. 55, No. 5, 2017

Posted: 12 Mar 2018

Charles (Chad) Ham, Mark H. Lang, Nicholas Seybert and Sean Wang

Washington University in St. Louis - John M. Olin Business School, University of North Carolina at Chapel Hill, University of Maryland - Department of Accounting & Information Assurance and Southern Methodist University

Abstract:

10.

Earnings Smoothing, Governance and Liquidity: International Evidence

Number of pages: 40 Posted: 26 Mar 2007

Ryan LaFond, Mark H. Lang and Hollis Ashbaugh Skaife

Algert Global, LLC, University of North Carolina at Chapel Hill and Graduate School of Management, UC-Davis

Downloads 1,384 (16,855)

Citation 20

Abstract:

11.

Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to Us Earnings?

Downloads 1,333 ( 17,853)

Citation 82

2

Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to Us Earnings?

Number of pages: 39 Posted: 03 Mar 2004

Mark H. Lang, Jana Smith Raedy and Wendy M. Wilson

University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and Texas Christian University - Department of Accounting

Downloads 1,333 (17,525)

Citation 82

Abstract:

Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to Us Earnings?

Journal of Accounting and Economics, Forthcoming

Posted: 20 Apr 2006

Mark H. Lang, Jana Smith Raedy and Wendy M. Wilson

University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and Texas Christian University - Department of Accounting

Abstract:

12.

How Representative are Cross-Listed Firms? An Analysis of Firm and Accounting Quality

Number of pages: 36 Posted: 13 Aug 2001

Mark H. Lang, Jana Smith Raedy and Michelle Yetman

University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management

Downloads 1,185 (21,314)

Citation 11

Abstract:

13.

Employee Stock Options, Corporate Taxes and Debt Policy

Downloads 1,164 ( 21,896)

Citation 52

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Employee Stock Options, Corporate Taxes and Debt Policy

Number of pages: 58 Posted: 19 Aug 2002

John R. Graham, Mark H. Lang and Douglas A. Shackelford

Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Downloads 1,103 (23,310)

Citation 2

Abstract:

Employee Stock Options, Corporate Taxes and Debt Policy

NBER Working Paper No. w9289

Number of pages: 47 Posted: 19 Oct 2002 Last Revised: 19 Sep 2012

John R. Graham, Mark H. Lang and Douglas A. Shackelford

Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Downloads 61 (429,465)

Citation 4

Abstract:

Employee Stock Options, Corporate Taxes, and Debt Policy

Posted: 15 Apr 2005

John R. Graham, Mark H. Lang and Douglas A. Shackelford

Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Abstract:

14.

The Evolution of 10-K Textual Disclosure: Evidence from Latent Dirichlet Allocation

Journal of Accounting & Economics (JAE), Forthcoming

Number of pages: 65 Posted: 07 Mar 2016 Last Revised: 19 Aug 2017

Travis Dyer, Mark H. Lang and Lorien Stice-Lawrence

Brigham Young University, University of North Carolina at Chapel Hill and University of Southern California - Marshall School of Business

Downloads 1,120 (23,158)

Citation 69

Abstract:

15.

Empirical Evidence on the Evolution of International Earnings

Downloads 942 ( 29,746)

Citation 8

2

Empirical Evidence on the Evolution of International Earnings

Number of pages: 42 Posted: 20 Jul 2000

Judy Land and Mark H. Lang

University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill

Downloads 942 (29,304)

Citation 8

Abstract:

Empirical Evidence on the Evolution of International Earnings

Posted: 14 Feb 2003

Judy Land and Mark H. Lang

University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill

Abstract:

16.

Listing Choices and Self-Regulation: The Experience of the AIM

Downloads 940 ( 29,841)

Citation 8

2

Listing Choices and Self-Regulation: The Experience of the AIM

Chicago Booth Research Paper No. 11-04

Number of pages: 62 Posted: 13 Jan 2011 Last Revised: 19 Sep 2012

Joseph Gerakos, Mark H. Lang and Mark G. Maffett

Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Downloads 570 (57,750)

Citation 3

Abstract:

Post-Listing Performance and Private Sector Regulation: The Experience of the AIM

Chicago Booth Research Paper 13-14 (2013).

Number of pages: 59 Posted: 16 Jan 2011 Last Revised: 19 Aug 2016

Joseph Gerakos, Mark H. Lang and Mark G. Maffett

Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Downloads 370 (97,378)

Citation 9

Abstract:

17.

Textual Analysis and International Financial Reporting: Large Sample Evidence

Journal of Accounting & Economics (JAE), Forthcoming

Number of pages: 63 Posted: 13 Mar 2014 Last Revised: 23 Oct 2015

Mark H. Lang and Lorien Stice-Lawrence

University of North Carolina at Chapel Hill and University of Southern California - Marshall School of Business

Downloads 931 (30,269)

Citation 50

Abstract:

18.

Psychological Factors and Stock Option Exercise

Downloads 901 ( 31,727)

Citation 23

2

Psychological Factors and Stock Option Exercise

Number of pages: 47 Posted: 19 Apr 1998

Chip Heath, Steven J. Huddart and Mark H. Lang

Stanford Graduate School of Business, Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

Downloads 901 (31,257)

Citation 23

Abstract:

Psychological Factors and Stock Option Exercise

Posted: 16 Mar 1999

Chip Heath, Steven J. Huddart and Mark H. Lang

Stanford Graduate School of Business, Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

Abstract:

19.

Transparency and Liquidity Uncertainty in Crisis Periods

Journal of Accounting & Economics (JAE), Vol. 52, pp. 101-125, 2011, Fifth Singapore International Conference on Finance 2011

Number of pages: 58 Posted: 07 Mar 2010 Last Revised: 15 Aug 2016

Mark H. Lang and Mark G. Maffett

University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Downloads 815 (36,360)

Citation 5

Abstract:

20.

Concentrated Control, Analyst Following and Valuation: Do Analysts Matter Most When Investors are Protected Least?

Number of pages: 44 Posted: 21 Oct 2002

Mark H. Lang, Karl V. Lins and Darius P. Miller

University of North Carolina at Chapel Hill, University of Utah - Department of Finance and Southern Methodist University (SMU) - Finance Department

Downloads 750 (40,772)

Citation 47

Abstract:

21.

International Accounting in Light of Enron: Evidence from Empirical Research

Downloads 745 ( 41,151)

Citation 4

2

International Accounting in Light of Enron: Evidence from Empirical Research

Number of pages: 15 Posted: 02 Sep 2003

Mark H. Lang

University of North Carolina at Chapel Hill

Downloads 745 (40,567)

Citation 4

Abstract:

International Accounting in Light of Enron: Evidence from Empirical Research

Posted: 15 Apr 2005

Mark H. Lang

University of North Carolina at Chapel Hill

Abstract:

22.

Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research

Foundations and Trends in Accounting, Vol. 5, No. 3, pp. 175-241, 2010

Number of pages: 78 Posted: 30 Sep 2010 Last Revised: 09 Aug 2016

Mark H. Lang and Mark G. Maffett

University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Downloads 734 (42,009)

Citation 1

Abstract:

23.

Information Distribution within Firms: Evidence from Stock Option Exercises

Downloads 601 ( 54,654)

Citation 10

2

Information Distribution within Firms: Evidence from Stock Option Exercises

Number of pages: 52 Posted: 22 Jan 2001

Steven J. Huddart and Mark H. Lang

Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

Downloads 601 (54,005)

Citation 10

Abstract:

Information Distribution within Firms: Evidence from Stock Option Exercises

Posted: 14 Oct 2002

Steven J. Huddart and Mark H. Lang

Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

Abstract:

24.

MiFID II Unbundling and Sell Side Analyst Research

Number of pages: 65 Posted: 26 Jun 2019 Last Revised: 12 May 2021

Mark H. Lang, Jedson Pinto and Edward Sul

University of North Carolina at Chapel Hill, University of Texas at Dallas and George Washington University

Downloads 527 (64,428)

Citation 7

Abstract:

25.

Employee Stock Options and Taxes

Number of pages: 21 Posted: 15 Apr 2005

Courtney H. Edwards Knoll, John R. Graham, Mark H. Lang and Douglas A. Shackelford

University of North Carolina - Accounting Area, Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Downloads 488 (70,899)

Abstract:

26.

Bringing Down the Other Berlin Wall: Germany's Repeal of the Corporate Capital Gains Tax

Number of pages: 41 Posted: 22 Jan 2001

Douglas A. Shackelford, Mark H. Lang and Edward L. Maydew

University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill

Downloads 375 (96,786)

Citation 3

Abstract:

27.

Through the Eyes of the Founder: CEO Characteristics and Firms' Regulatory Filings

Number of pages: 51 Posted: 04 May 2017 Last Revised: 20 Feb 2021

Bradley E. Hendricks, Mark H. Lang and Kenneth J. Merkley

University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Indiana University - Kelley School of Business - Department of Accounting

Downloads 348 (105,176)

Citation 4

Abstract:

28.

Reproducibility in Accounting Research: Views of the Research Community

Downloads 341 (107,678)

2

Reproducibility in Accounting Research: Views of the Research Community

Number of pages: 35 Posted: 06 Apr 2020 Last Revised: 07 Apr 2020

Luzi Hail, Mark H. Lang and Christian Leuz

University of Pennsylvania - The Wharton School, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Downloads 341 (106,958)

Citation 9

Abstract:

Reproducibility in Accounting Research: Views of the Research Community

Journal of Accounting Research, Volume 58, Issue 2 (2020)

Posted: 01 Jul 2020

Luzi Hail, Mark H. Lang and Christian Leuz

University of Pennsylvania - The Wharton School, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Abstract:

29.

The Rise of US-Listed VIEs from China: Balancing State Control and Access to Foreign Capital

Darden Business School Working Paper No. 3119912, Kenan Institute of Private Enterprise Research Paper No. 19-17

Number of pages: 56 Posted: 13 Feb 2018

Justin Hopkins, Mark H. Lang and Jianxin (Donny) Zhao

University of Virginia - Darden School of Business, University of North Carolina at Chapel Hill and Emory University

Downloads 308 (120,259)

Citation 1

Abstract:

30.

Governance and the Split of Options between Executive and Non-Executive Employees

Number of pages: 40 Posted: 11 Apr 2005

Wayne R. Landsman, Mark H. Lang and Shu Yeh

University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and National Taiwan University - Department of Accounting

Downloads 293 (126,794)

Citation 4

Abstract:

31.

Linking Industry Concentration to Proprietary Costs and Disclosure: Challenges and Opportunities

Journal of Accounting & Economics (JAE), Vol. 58, No. 2-3, 2014

Number of pages: 24 Posted: 18 Aug 2014 Last Revised: 10 Sep 2017

Mark H. Lang and Edward Sul

University of North Carolina at Chapel Hill and George Washington University

Downloads 285 (130,553)

Citation 19

Abstract:

32.

Analyst Following, Information Asymmetry and Cost of Capital: A Discussion of Bowen, Chen and Cheng (2008)

Contemporary Accounting Review, 2008

Number of pages: 9 Posted: 28 Dec 2009

Mark H. Lang

University of North Carolina at Chapel Hill

Downloads 281 (132,480)

Abstract:

33.

Regulatory Cooperation and Foreign Portfolio Investment

Journal of Financial Economics (JFE), Forthcoming, Ross School of Business Paper No. 1385, Kenan Institute of Private Enterprise Research Paper No. 18-38

Number of pages: 30 Posted: 08 Aug 2018 Last Revised: 06 Oct 2019

Mark H. Lang, Mark G. Maffett, James D. Omartian and Roger Silvers

University of North Carolina at Chapel Hill, University of Chicago - Booth School of Business, University of Michigan - Ross School of Business and University of Utah

Downloads 267 (139,708)

Citation 2

Abstract:

34.

Do Managers Really Guide Through the Fog? On the Challenges in Assessing the Causes of Voluntary Disclosure

Journal of Accounting & Economics (JAE), Forthcoming

Number of pages: 17 Posted: 17 Sep 2016

Travis Dyer, Mark H. Lang and Lorien Stice-Lawrence

Brigham Young University, University of North Carolina at Chapel Hill and University of Southern California - Marshall School of Business

Downloads 226 (164,530)

Citation 4

Abstract:

35.

Predictive Analytics and the Changing Manufacturing Employment Relationship: Plant Level Evidence from Census Data

Number of pages: 59 Posted: 01 Jan 2019 Last Revised: 14 Mar 2019

Eva Labro, Mark H. Lang and James D. Omartian

Kenan-Flagler Business School University of North Carolina, University of North Carolina at Chapel Hill and University of Michigan - Ross School of Business

Downloads 224 (165,931)

Citation 1

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36.

The Effect of Patent Disclosure Quality on Innovation

Number of pages: 50 Posted: 28 Nov 2020 Last Revised: 02 Dec 2020

Travis Dyer, Stephen Glaeser, Mark H. Lang and Caroline Sprecher

Brigham Young University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of North Carolina at Chapel Hill and University of North Carolina (UNC) at Chapel Hill - Accounting Area

Downloads 190 (193,292)

Citation 1

Abstract:

37.

The Effect of Sarbanes Oxley on Cross Listing: A Discussion of Piotroski and Srinivasan (2008)

Number of pages: 11 Posted: 28 Dec 2009

Mark H. Lang

University of North Carolina at Chapel Hill

Downloads 142 (247,349)

Abstract:

38.

Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction

NBER Working Paper No. w6885

Number of pages: 39 Posted: 23 Feb 1999 Last Revised: 19 Sep 2012

Mark H. Lang and Douglas A. Shackelford

University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Downloads 63 (416,885)

Citation 5

Abstract:

39.

CARE/CEASA Roundtable on: Liquidity and Capital Management

Journal of Applied Corporate Finance, Vol. 24, Issue 1, pp. 42-59, 2012

Number of pages: 20 Posted: 25 Mar 2012

Charles W. Calomiris, Murillo Campello, Mark H. Lang and Florin P. Vasvari

Columbia University - Columbia Business School, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of North Carolina at Chapel Hill and London Business School

Downloads 1 (770,353)

Add to Cart

Abstract:

40.

Employee Stock Options and Equity Valuation

Research Foundation of CFA Monograph, 2004

Posted: 15 Apr 2005

Mark H. Lang

University of North Carolina at Chapel Hill

Abstract:

41.

Concentrated Control, Analyst Following and Valuation: Do Analysts Matter Most When Investors are Protected Least?

Posted: 13 Jan 2004

Mark H. Lang, Karl V. Lins and Darius P. Miller

University of North Carolina at Chapel Hill, University of Utah - Department of Finance and Southern Methodist University (SMU) - Finance Department

Abstract:

42.

How Representative are Firms that are Cross Listed in the United States? An Analysis of Accounting Quality

Journal of Accounting Research, Forthcoming

Posted: 28 Mar 2003

Mark H. Lang, Jana Smith Raedy and Michelle Yetman

University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management

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43.

Employee Stock Option Exercises: An Empirical Analysis

Posted: 10 Oct 1998

Steven J. Huddart and Mark H. Lang

Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

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44.

Corporate Disclosure Policy and Analyst Behavior

ACCOUNTING REVIEW, Vol 71, No 4, October 1996

Posted: 16 Jun 1998

Mark H. Lang and Russell J. Lundholm

University of North Carolina at Chapel Hill and University of British Columbia - Sauder School of Business

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45.

The Relation between Security Returns, Firm Earnings and Industry Earnings

Posted: 19 May 1998

Mark H. Lang and Russell J. Lundholm

University of North Carolina at Chapel Hill and University of British Columbia - Sauder School of Business

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46.

Institutional Trading and Corporate Earnings and Returns

1460 STANFORD UNIVERSITY WORKING PAPER SERIES

Posted: 18 May 1998

Mark H. Lang and Maureen F. McNichols

University of North Carolina at Chapel Hill and Stanford University

Abstract:

47.

Voluntary Disclosure During Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?

Posted: 14 Dec 1997

Mark H. Lang and Russell J. Lundholm

University of North Carolina at Chapel Hill and University of British Columbia - Sauder School of Business

Abstract:

48.

Cross-Jurisdictional Income Shifting and Earnings Valuation

Posted: 09 Dec 1996

Julie Collins, Deen Kemsley and Mark H. Lang

University of North Carolina at Chapel Hill, Tulane University - Accounting & Taxation and University of North Carolina at Chapel Hill

Mark H. Lang

University of North Carolina at Chapel Hill

Thomas W. Hudson, Jr./Deloitte and Touche L.L.P. Distinguished Professor

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Scholarly Papers (48)

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CARE/CEASA Roundtable on: Liquidity and Capital Management

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