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

47

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97

CROSSREF CITATIONS

17

Scholarly Papers (47)

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 4,343 (3,164)
Citation 73

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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 1,064 (29,555)
Citation 20

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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 1,055 (30,356)
Citation 7

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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 559 (71,047)
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merger acquisition, patent, intellectual capital, intellectual property, valuation

6.

Walk the Talk: ESG Mutual Fund Voting on Shareholder Proposals

Review of Accounting Studies, forthcoming.
Number of pages: 49 Posted: 23 May 2021 Last Revised: 24 May 2022
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, Boston University - Questrom School of Business and University of Virginia - Darden School of Business
Downloads 450 (92,434)

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ESG, Mutual funds, Sustainability, Shareholder proposals, Proxy voting

7.

The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes

Darden Case No. UVA-C-2258
Number of pages: 2 Posted: 21 Oct 2008 Last Revised: 03 Dec 2021
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 406 (104,119)
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Section 197, goodwill, intangible assets, merger, acquisition, taxable asset deal, step-up basis, residual method

8.

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

Number of pages: 63 Posted: 05 Mar 2020 Last Revised: 18 Jan 2022
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 344 (125,434)
Citation 7

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

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 280 (155,580)

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mergers and acquisitions

10.

A Better Yoga Block: Shanti Creek Yoga Products

Darden Case No. UVA-ENT-0190
Number of pages: 17 Posted: 21 Oct 2008 Last Revised: 10 Nov 2021
Mary Margaret Frank and Michael Pozzi
University of Virginia - Darden School of Business and affiliation not provided to SSRN
Downloads 211 (204,729)
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entrepreneur, China

11.

A Guide to Taxation and Management Decisions

Darden Case No. UVA-C-2185
Number of pages: 19 Posted: 21 Oct 2008 Last Revised: 10 Nov 2021
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 187 (228,051)
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tax issues

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 184 (231,310)

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general management

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 123 (320,966)

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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 61 (494,619)

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employee stock ownership

14.

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 170 (247,539)
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intellectual property, corporate market values, patent practices and policies

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 164 (255,000)

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mergers and acquisitions, investment analysis, patents, intellectual property

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 129 (309,818)
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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 35 (624,653)
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Employee stock ownership tax issues

17.

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: 10 Nov 2021
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 163 (256,380)
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deferred compensation, taxation, not-for-profit, negotiation, political cost, Economic Growth Reconciliation Act of 2001

18.

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 155 (267,220)

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mergers and acquisitions, employee stock ownership

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 140 (289,796)

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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 112 (341,553)

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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
Downloads 96 (380,535)
Citation 2

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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: 13 Posted: 10 Jun 2009 Last Revised: 10 Nov 2021
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 92 (388,217)
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tax code

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 74 (441,153)
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intellectual property, tax planning, patents, ethics

24.

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

Darden Case No. UVA-C-2421
Number of pages: 18 Posted: 07 Aug 2019 Last Revised: 21 Oct 2021
Mary Margaret Frank and Frederick Elmore
University of Virginia - Darden School of Business and University of Virginia
Downloads 25 (676,226)

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

25.

Goldman Sachs Goes to Rikers Island

Darden Case No. UVA-F-1807
Number of pages: 16 Posted: 28 Aug 2017 Last Revised: 10 Nov 2021
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 11 (796,496)
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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

26.

Just Capital

Darden Case No. UVA-F-1844
Number of pages: 31 Posted: 11 Feb 2019 Last Revised: 10 Nov 2021
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 9 (816,879)
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asset management, socially responsible investing, ESG, SRI, impact investing, JUST Capital, Goldman Sachs, ETF, exchange-traded funds, index, passive

27.

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

Darden Case No. UVA-C-2396
Number of pages: 3 Posted: 14 Jul 2017 Last Revised: 10 Nov 2021
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 8 (827,502)
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income statement, balance sheet, company transactions

28.

Taking Private Equity Public: The Blackstone Group

Darden Case No. UVA-C-2327
Number of pages: 19 Posted: 30 May 2017 Last Revised: 03 Dec 2021
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 4 (872,597)
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Asset management, PTPs, private equity, IPOs, carried interest, limited partners, debt financing

29.

Próspera: Partnering for Economic Development in Honduras

Darden Case No. UVA-F-1980
Number of pages: 29 Posted: 21 Oct 2021
Mary Margaret Frank, Paul Holtz and Dorothy C. Kelly
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 3 (885,490)
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Próspera, Honduras, economic development, foreign direct investment, FDI, ZEDE, charter city, special economic zone, poverty, job creation, Erick Brimen, Octavio Sanchez, public-private partnership, PPP, impact investing, COVID-19, pandemic

30.

Innovation Through M&A: Promega's Taxable Acquisition of Ophidian

Darden Case No. UVA-C-2432
Number of pages: 6 Posted: 21 Jan 2021 Last Revised: 10 Nov 2021
Mary Margaret Frank and Lisa Harrison
University of Virginia - Darden School of Business and Independent
Downloads 3 (885,490)
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merger, acquisition, tax, deal structure, pharmaceutical, asset sale, stock sale, 338(g) election, negotiation

31.

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 3 (885,490)
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benefit corporation, social enterprise, socially responsible investment, millennials, social entrepreneur, legal entity, public benefit, pass-through entity

32.

Dc Water: Turning Sewers from Gray to Green

Darden Case No. UVA-F-1854
Number of pages: 17 Posted: 23 Jan 2019 Last Revised: 10 Nov 2021
Mary Margaret Frank and Zach Ruchman
University of Virginia - Darden School of Business and affiliation not provided to SSRN
Downloads 3 (885,490)
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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

33.

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

Darden Case No. UVA-C-2293
Number of pages: 30 Posted: 30 May 2017 Last Revised: 03 Dec 2021
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 3 (885,490)
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sole proprietorships, general partnerships, limited partnerships, limited liability partnerships, limited liability companies, S corporations, C corporations, legal entities, pass-through, corporation, disregarded entities

34.

Equity Compensation and the US Tax Consequences

Darden Case No. UVA-C-2385
Number of pages: 13 Posted: 20 Oct 2021
Mary Margaret Frank and Luann J. Lynch
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 2 (899,177)
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vesting and grants, incentive stock options, restricted stock, nonqualified stock options, restricted stock unit

35.

Massachusetts Bay Transportation Authority Sustainability Bonds

Darden Case No. UVA-F-1911
Number of pages: 22 Posted: 06 Apr 2021 Last Revised: 27 Dec 2021
Mary Margaret Frank and Nicolas Villarreal Daza
University of Virginia - Darden School of Business and Independent
Downloads 2 (899,177)
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sustainability bond, green bond, social bond, municipal bond, Massachusetts Bay Transportation Authority, MBTA, ESG, green bond principles, bond auction, impact investing

36.

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 2 (899,177)
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leadership, Accenture, Upwardly Global, immigration, underemployment, nonprofit, career, consulting, strategy, partnership, diversity, inclusion, volunteer, corporate citizenship

37.

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 2 (899,177)
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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

38.

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 (899,177)
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taxable deal structures, asset and stock acquisitions, mergers, 338 election, ADSP

39.

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 2 (899,177)
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International taxation, taxation on foreign investment, territorial tax, worldwide tax, foreign tax credits, tax treaties, tax havens

40.

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 2 (899,177)
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accounting, financial crisis

41.

H&S Company (A)

Darden Case No. UVA-C-2310
Number of pages: 9 Posted: 30 May 2017 Last Revised: 03 Dec 2021
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 2 (899,177)
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legal entity, pass-through entities, limited partnership, limited liability company, S corporation, C corporation

42.

Opportunity Zones

Darden Case No. UVA-C-2429
Number of pages: 1 Posted: 28 Jan 2021
Mary Margaret Frank and Jennings Heussner
University of Virginia - Darden School of Business and Independent
Downloads 1 (913,786)
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opportunity zones, taxes, employment, politics, COVID-19, coronavirus, legislation, investment, capital gains

43.

Basic Deal Structures

Darden Case No. UVA-F-1862
Number of pages: 7 Posted: 25 Jun 2019 Last Revised: 10 Nov 2021
Mary Margaret Frank and Alexander Hoffarth
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 1 (913,786)
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mergers, acquisitions, deal structure, stock, assets, taxation, sales, shareholders

44.

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
Downloads 1 (913,786)
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credit risk, acquisition, consolidated balance sheet, push-down accounting

45.

Tax-Deferred Acquisitive Reorganizations for C Corporations

Darden Case No. UVA-F-1863
Number of pages: 15 Posted: 25 Jun 2019 Last Revised: 10 Nov 2021
Mary Margaret Frank and Alexander Hoffarth
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 0 (929,346)
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tax, tax-deferred, tax-free, reorganizations, mergers, acquisitions, deal structures

46.

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

47.

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

Journal of American Taxation Association (2018) 40 (1): 31–55., Darden Business School Working Paper No. 1066846
Posted: 09 Dec 2007 Last Revised: 29 Sep 2022
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