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

23

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CITATIONS
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106

Scholarly Papers (23)

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 3,034 (2,489)
Citation 63

Abstract:

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

Abstract:

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 950 (17,399)
Citation 44

Abstract:

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

Abstract:

Earnings Management, Valuation Allowance Account, Deferred Taxes

3.

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

Journal of American Taxation Association, Forthcoming, Darden Business School Working Paper No. 1066846
Number of pages: 58 Posted: 09 Dec 2007 Last Revised: 17 Feb 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
Downloads 766 (21,645)

Abstract:

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

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

Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
Posted: 29 Jan 2003
Dan S. Dhaliwal, Merle Erickson, Mary Margaret Frank and Monica Banyi
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business, University of Virginia - Darden School of Business and University of Idaho - Department of Accounting

Abstract:

taxes, dividends, tax capitalization

5.

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
Columbia Business School - Accounting, Business Law & Taxation and University of Virginia - Darden School of Business

Abstract:

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

6.

General Electric's Acquisition of Amersham plc

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 550 (38,317)

Abstract:

mergers and acquisitions, valuation, intellectual property

7.

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

Darden Business School Working Paper No. 2111467
Number of pages: 56 Posted: 18 Jul 2012 Last Revised: 13 Jul 2016
Dan Amiram, Andrew M. Bauer and Mary Margaret Frank
Columbia Business School - Accounting, Business Law & Taxation, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Virginia - Darden School of Business
Downloads 497 (29,670)

Abstract:

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

8.

The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes

Darden Case No. UVA-C-2258
Number of pages: 11 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 380 (56,520)

Abstract:

mergers and acquisitions, goodwill

9.

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 235 (100,784)

Abstract:

mergers and acquisitions

10.

Effective 'Estee-Te' Tax Planning Through Financial Engineering: Estee Lauder Companies Inc.

Darden Case No. UVA-C-2261
Number of pages: 18 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 176 (120,760)

Abstract:

derivatives

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 115 (194,512)

Abstract:

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 55 (306,273)

Abstract:

employee stock ownership

12.

A Guide to Taxation and Management Decisions

Darden Case No. UVA-C-2185
Number of pages: 22 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 160 (132,445)

Abstract:

tax issues

13.

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

Darden Case No. UVA-F-1539
Number of pages: 17 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 159 (143,064)

Abstract:

patents, intellectual property

Microsoft and the Tax Reform Act of 1986

UVA-C-2186
Number of pages: 15 Posted: 21 Oct 2008
Mary Margaret Frank and Vishal K. Gupta
University of Virginia - Darden School of Business and SUNY at Binghamton - School of Management
Downloads 127 (180,226)

Abstract:

employee stock ownership, tax issues

Microsoft and the Tax Reform Act of 1986

Darden Case No. UVA-C-2186
Number of pages: 15 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 32 (383,114)

Abstract:

employee stock ownership, tax issues

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 152 (155,216)

Abstract:

mergers and acquisitions, investment analysis, patents, intellectual property

16.

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 140 (159,744)

Abstract:

general management

17.

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 131 (169,109)

Abstract:

mergers and acquisitions, employee stock ownership

18.

Compensation Planning at Stanford University in the 21st Century

UVA-C-2187
Number of pages: 15 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 129 (152,674)

Abstract:

negotiation, nonprofit organizations

19.

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 105 (196,118)

Abstract:

mergers and acquisitions, deal structuring

20.

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 91 (223,068)

Abstract:

mergers and acquisitions, valuation

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 82 (237,822)

Abstract:

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

22.

An Overview of Taxation in the United States

Darden Case No. UVA-C-2273
Number of pages: 17 Posted: 10 Jun 2009
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 77 (232,776)

Abstract:

tax issues

23.

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 49 (264,661)

Abstract:

patents, ethics, intellectual property