Mary Margaret Frank

University of Virginia - Darden School of Business

Associate Professor of Business Administration

P.O. Box 6550

Charlottesville, VA 22906-6550

United States

http://www.darden.virginia.edu/faculty/frank.htm

SCHOLARLY PAPERS

42

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65

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53

Scholarly Papers (42)

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Accounting Review, Vol. 84, No. 2, 2009
Number of pages: 49 Posted: 02 Feb 2005 Last Revised: 15 May 2014
Mary Margaret Frank, Luann J. Lynch and Sonja O. Rego
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 4,027 (2,521)
Citation 63

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Tax reporting aggressiveness, tax shelters, book-tax differences, financial reporting aggressiveness, earnings management, discretionary accruals

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Accounting Review, Vol. 84, No. 2, 2009
Posted: 20 Oct 2008 Last Revised: 15 May 2014
Mary Margaret Frank, Luann J. Lynch and Sonja O. Rego
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

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Tax reporting aggressiveness, tax shelters, book-tax differences, financial reporting aggressiveness, earnings management, discretionary accruals

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?

Darden Business School Working Paper No. 03-09
Number of pages: 41 Posted: 07 Aug 2003
Mary Margaret Frank and Sonja O. Rego
University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,026 (23,378)
Citation 55

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Valuation Allowance Account, Earnings Management, Deferred Taxes

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?

Journal of the American Taxation Association, Vol. 28, Spring 2006
Posted: 02 Mar 2006 Last Revised: 15 May 2014
Mary Margaret Frank and Sonja O. Rego
University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

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Earnings Management, Valuation Allowance Account, Deferred Taxes

3.

Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Jul 2012 Last Revised: 20 Dec 2018
Dan Amiram, Andrew M. Bauer and Mary Margaret Frank
Tel Aviv University - Coller School of Management, University of Waterloo - School of Accounting and Finance and University of Virginia - Darden School of Business
Downloads 968 (25,808)
Citation 5

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corporate tax avoidance, public corporations, imputation, shareholder dividend taxes

Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis

Posted: 29 Jan 2003
Dan S. Dhaliwal, Merle Erickson, Mary Margaret Frank and Monica Banyi
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business, University of Virginia - Darden School of Business and Gonzaga University

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taxes, dividends, tax capitalization

5.

General Electric's Acquisition of Amersham Plc

Darden Case No. UVA-F-1458
Number of pages: 27 Posted: 21 Oct 2008
Robert F. Bruner, Paul J. Simko, Mary Margaret Frank and Marc Goldstein
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Impact LLC
Downloads 558 (54,510)
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merger acquisition, patent, intellectual capital, intellectual property, valuation

6.

The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes

Darden Case No. UVA-C-2258
Number of pages: 10 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 405 (80,799)
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Section 197, goodwill, tax, merger, acquisition, taxable asset, residual method

7.

The Value of Net Operating Losses

Darden Case No. UVA-C-2256
Number of pages: 14 Posted: 21 Oct 2008
Mary Margaret Frank and Jonathan Right
University of Virginia - Darden School of Business and affiliation not provided to SSRN
Downloads 259 (132,385)

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mergers and acquisitions

8.

A Better Yoga Block: Shanti Creek Yoga Products

Darden Case No. UVA-ENT-0190
Number of pages: 17 Posted: 21 Oct 2008 Last Revised: 22 Jan 2019
Mary Margaret Frank and Michael Pozzi
University of Virginia - Darden School of Business and affiliation not provided to SSRN
Downloads 210 (162,022)
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entrepreneur, China

9.

A Guide to Taxation and Management Decisions

Darden Case No. UVA-C-2185
Number of pages: 19 Posted: 21 Oct 2008 Last Revised: 25 Aug 2018
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 186 (181,304)
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tax issues

A Supplement to Accounting for Stock Options (Uva-C-2155)

UVA-C-2188
Number of pages: 7 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 119 (262,285)

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employee stock ownership

A Supplement to Accounting for Stock Options (UVA-C-2155)

Darden Case No. UVA-C-2188
Number of pages: 7 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 58 (408,175)

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employee stock ownership

11.

An Overview of Patent Quality: Assessment Valuation and Financial Reporting Implications

Darden Case No. UVA-F-1539
Number of pages: 16 Posted: 21 Oct 2008
Robert F. Bruner, Mary Margaret Frank, David Martin and Paul J. Simko
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, affiliation not provided to SSRN and University of Virginia - Darden School of Business
Downloads 169 (197,118)
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intellectual property, corporate market values, patent practices and policies

12.

How to Put More Strategy into Your 'Taxes and Business Strategy' Course: A Case-Method Approach

Darden Case No. UVA-C-2265
Number of pages: 33 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 162 (204,342)

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general management

Microsoft and the Tax Reform Act of 1986

Darden Case No. UVA-C-2186
Number of pages: 13 Posted: 21 Oct 2008
Mary Margaret Frank and Vishal K. Gupta
University of Virginia - Darden School of Business and University of Alabama - Department of Management
Downloads 128 (248,153)
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Employee stock ownership tax issues

Microsoft and the Tax Reform Act of 1986

Darden Case No. UVA-C-2186
Number of pages: 13 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 34 (509,752)
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Employee stock ownership tax issues

14.

Compensation Planning at Stanford University in the 21st Century

Darden Case No. UVA-C-2187
Number of pages: 14 Posted: 21 Oct 2008 Last Revised: 25 Aug 2018
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 162 (204,342)
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deferred compensation, taxation, not-for-profit, negotiation, political cost, Economic Growth Reconciliation Act of 2001

15.

Genmor Pharmaceuticals' Acquisition of Vascorex Corporation

UVA-C-2226
Number of pages: 20 Posted: 21 Oct 2008
Robert F. Bruner, Paul J. Simko, Mary Margaret Frank and Marc Goldstein
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Impact LLC
Downloads 156 (211,021)

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mergers and acquisitions, investment analysis, patents, intellectual property

16.

The Treatment of Outstanding Employee Stock Options in Mergers and Acquisitions

Darden Case No. UVA-C-2260
Number of pages: 7 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 140 (230,400)

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mergers and acquisitions, employee stock ownership

17.

Oracle's Acquisition of Siebel Systems: The Battle of Two Silicon Valley Titans Comes to an End

Darden Case No. UVA-C-2271
Number of pages: 21 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 125 (251,672)

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mergers and acquisitions, deal structuring

18.

Alcatel S.A. and Lucent Technologies: The Effect of Acquisitions on Net Operating Losses

Darden Case No. UVA-C-2257
Number of pages: 16 Posted: 21 Oct 2008
Mary Margaret Frank and Jonathan Right
University of Virginia - Darden School of Business and affiliation not provided to SSRN
Downloads 102 (290,977)

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mergers and acquisitions, valuation

19.

What Determines Where Opportunity Knocks? Political Affiliation in the Selection of Opportunity Zones

Number of pages: 40 Posted: 05 Mar 2020
Mary Margaret Frank, Jeffrey L. Hoopes and Rebecca Lester
University of Virginia - Darden School of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 98 (298,664)
Citation 2

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Place-based tax incentives, Opportunity Zones, Tax Cuts and Jobs Act

20.

An Overview of Taxation in the United States

Darden Case No. UVA-C-2273
Number of pages: 13 Posted: 10 Jun 2009 Last Revised: 18 Mar 2019
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 91 (313,222)
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tax code

21.

Mountain or Molehill? The Pervasiveness of Overstated Earnings Through the Expected Rate of Return on Defined Benefit Pension Plan Assets

Number of pages: 38 Posted: 21 May 2009
Brian John Adams, Mary Margaret Frank and Tod Perry
University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Finance
Downloads 91 (313,222)
Citation 2

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pension, expected rate of return, defined benefit plans, earnings

22.

Dupont's Patent Donations

Darden Case No. UVA-C-2224
Number of pages: 22 Posted: 21 Oct 2008
Robert F. Bruner, Paul J. Simko, Mary Margaret Frank and Marc Goldstein
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Impact LLC
Downloads 73 (357,221)
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intellectual property, tax planning, patents, ethics

23.

Goldman Sachs Goes to Rikers Island

Darden Case No. UVA-F-1807
Number of pages: 16 Posted: 28 Aug 2017 Last Revised: 10 Apr 2018
Elena Loutskina, Mary Margaret Frank, Gerry Yemen and Stephen E Maiden
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 9 (653,916)
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social impact bonds, impact investing, SIB, Rikers Island, Goldman Sachs, pay for success, project finance, public-private partnerships, cross-sector collaboration, financial innovation, recidivism, due diligence

24.

Differences between Financial Accounting and Tax for Valuation in M&A

Darden Case No. UVA-C-2421
Number of pages: 18 Posted: 14 Sep 2020
Frederick Elmore and Mary Margaret Frank
University of Virginia and University of Virginia - Darden School of Business
Downloads 7 (668,389)

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book-tax differences, tax basis, valuation, mergers, acquisitions

25.

Hamilton's Electronics Services, Inc.: The Second Year

Darden Case No. UVA-C-2396
Number of pages: 3 Posted: 14 Jul 2017 Last Revised: 06 Nov 2017
Luann J. Lynch, Almand Coleman and Mary Margaret Frank
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 5 (683,237)
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income statement, balance sheet, company transactions

26.

Just Capital

Darden Case No. UVA-F-1844
Number of pages: 31 Posted: 11 Feb 2019 Last Revised: 17 Aug 2019
Pedro Matos, Mary Margaret Frank and Aaron Fernstrom
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 3 (698,944)
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asset management, socially responsible investing, ESG, SRI, impact investing, JUST Capital, Goldman Sachs, ETF, exchange-traded funds, index, passive

27.

Taxable Acquisitive Deal Structures for C Corporations

Darden Case No. UVA-F-1875
Number of pages: 13 Posted: 09 Jul 2019
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 2 (708,957)
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taxable deal structures, asset and stock acquisitions, mergers, 338 election, ADSP

28.

Taking Private Equity Public: The Blackstone Group

Darden Case No. UVA-C-2327
Number of pages: 19 Posted: 30 May 2017 Last Revised: 25 Sep 2017
Mary Margaret Frank, Elena Loutskina and Kristin Milone
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 2 (708,957)
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Asset management, PTPs, private equity, IPOs, carried interest, limited partners, debt financing

29.

The Choice of Business Entity: Corporate, Pass-Through, and Disregarded Entities

Darden Case No. UVA-C-2293
Number of pages: 24 Posted: 30 May 2017
Alexander Holtan, Mary Margaret Frank and Melissa Garza
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 2 (708,957)
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sole proprietorships, general partnerships, limited partnerships, limited liability partnerships, limited liability companies, S corporations, C corporations

30.

Wendy Chan and Accenture's Upwardly Global Partnership

Darden Case No. UVA-OB-1285
Number of pages: 9 Posted: 16 Sep 2019
Morela Hernandez and Mary Margaret Frank
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 1 (721,206)
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leadership, Accenture, Upwardly Global, immigration, underemployment, nonprofit, career, consulting, strategy, partnership, diversity, inclusion, volunteer, corporate citizenship

31.

Darden Case No.
Number of pages: 1 Posted: 07 Aug 2019 Last Revised: 28 Aug 2020
Mary Margaret Frank and Frederick Elmore
University of Virginia - Darden School of Business and University of Virginia
Downloads 1 (721,206)

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32.

Entity Choices for a Socially Responsible Business

Darden Case No. UVA-C-2407
Number of pages: 8 Posted: 23 Jan 2019
Alexander Hoffarth, Mary Margaret Frank and Samuel A. Lewis Sr.
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 1 (721,206)
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benefit corporation, social enterprise, socially responsible investment, millennials, social entrepreneur, legal entity, public benefit, pass-through entity

33.

Taxation in a Global Economy

Darden Case No. UVA-C-2328
Number of pages: 13 Posted: 30 May 2017
Mary Margaret Frank and George Mattingly
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 1 (721,206)
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International taxation, taxation on foreign investment, territorial tax, worldwide tax, foreign tax credits, tax treaties, tax havens

34.

Suntrust Banks, Inc.: Coke Refreshes Tier 1 Capital

Darden Case No. UVA-C-2337
Number of pages: 12 Posted: 30 May 2017
Mary Margaret Frank and Sylvie Thompson
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 1 (721,206)
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accounting, financial crisis

35.

H&S Company

Darden Case No. UVA-C-2310
Number of pages: 8 Posted: 30 May 2017 Last Revised: 12 Jan 2018
Mary Margaret Frank, Paul Habenicht and Melissa Garza
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 1 (721,206)
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allocation of profits and losses, distribution of cash from operations and sales, limited partnerships, limited liability companies, S corporations, C corporations

36.

A Community for Change: B Lab and Certified B Corps

Darden Case No. UVA-F-1878
Number of pages: 10 Posted: 04 Sep 2019
Mary Margaret Frank, Elena Loutskina and Gerry Yemen
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 0 (739,267)
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B Lab, certified B Corporation, B Corp, purpose-driven business, impact investing, benefit corporation, social entrepreneurship, environmental and social mission Global Impact Investing Network, GIIN, Impact Reporting and Investment Standards, IRIS, Global Impact Investing Ratings System, GIIRS, triple bottom line

37.

Tax-Deferred Acquisitive Reorganizations for C Corporations

Darden Case No. UVA-F-1863
Number of pages: 15 Posted: 25 Jun 2019 Last Revised: 14 Sep 2019
Mary Margaret Frank and Alexander Hoffarth
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
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tax, tax-deferred, tax-free, reorganizations, mergers, acquisitions, deal structures

38.

Basic Deal Structures

Darden Case No. UVA-F-1862
Number of pages: 7 Posted: 25 Jun 2019 Last Revised: 02 Aug 2019
Mary Margaret Frank and Alexander Hoffarth
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
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mergers, acquisitions, deal structure, stock, assets, taxation, sales, shareholders

39.

Dc Water: Turning Sewers from Gray to Green

Darden Case No. UVA-F-1854
Number of pages: 17 Posted: 23 Jan 2019 Last Revised: 31 Aug 2019
Mary Margaret Frank and Zach Ruchman
University of Virginia - Darden School of Business and affiliation not provided to SSRN
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impact investing, pay-for-success, social impact bond, environmental impact bond, financial innovation, green infrastructure, water pollution, DC Water, Quantified Ventures

40.

Ufs Corporation (a)

Darden Case No. UVA-C-2323
Number of pages: 5 Posted: 30 May 2017
Mary Margaret Frank
University of Virginia - Darden School of Business
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credit risk, acquisition, consolidated balance sheet, push-down accounting

41.

Foreign Portfolio Investment and Shareholder Dividend Taxes

Accounting Review, Forthcoming
Posted: 21 Jan 2010 Last Revised: 07 Mar 2016
Dan Amiram and Mary Margaret Frank
Tel Aviv University - Coller School of Management and University of Virginia - Darden School of Business

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Tax, International tax, Dividend tax, Foreign Portfolio Investments, Portfolio choice, Cross border investments

42.

Are Corporate Risk-Taking Practices Indicative of Aggressive Reporting Practices?

Journal of American Taxation Association, Forthcoming, Darden Business School Working Paper No. 1066846
Posted: 09 Dec 2007 Last Revised: 17 May 2017
Mary Margaret Frank, Luann J. Lynch, Sonja O. Rego and Rong Zhao
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Calgary

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Aggressive reporting, tax avoidance, earnings management, corporate risk-taking