thesis about accounting pdf

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• Human-Interaction-based Information and Managerial Learning from Stock Prices: Evidence from the COVID-19 Pandemic  Park, Seyoung ( University of Oregon , 2024-01-10 ) Despite growing evidence managers learn information from stock prices that guide their investment decisions, the forms of information that underlie this learning mechanism are not well understood. This paper explores whether ...
• The Effect of SEC Staff Diversity on Investigation Decisions  Gabrielsen, Lance ( University of Oregon , 2024-01-09 ) I explore how ethnic and gender diversity at the Securities and Exchange Commission (SEC) affects its investigation decisions. Employing a novel dataset of SEC employees, I find a positive association between SEC office-level ...
• Ultimate Beneficial Ownership Disclosure Regulation and the Real effects of Investment: A Cross-Country Analysis  Berry, Erica ( University of Oregon , 2023-03-24 ) In this study, I examine whether laws mandating disclosure of ultimate beneficial ownership of entities influence outbound foreign direct investment activities. The secrecy provided by anonymous companies allows the ...
• Do Private Tax Disclosures Affect the Quality of Public Financial Reporting?  Wu, Juan ( University of Oregon , 2022-10-04 ) This study investigates whether increased private tax disclosures have implications for the quality of public financial reporting in the context of Schedule UTP. In terms of the predictive value of tax reserves, I find ...
• Do Financial Analysts Influence Employee Treatment? Evidence from a Natural Experiment  Abdulsalam, Khaled ( University of Oregon , 2022-02-18 ) I examine the influence of financial analysts on firms’ treatment of employees. I apply a unique setting by implementing a difference-in-differences design around brokerage mergers as an exogenous shock to analyst coverage. ...
• Taxes and the Use of Subjectivity in Executive Bonus Plans  Fox, Zackery ( University of Oregon , 2021-09-13 ) In this study, I examine whether taxes influence the design of executive compensation incentives. Recently, the Tax Cuts and Jobs Act (TCJA) removed the requirement that bonus plans be tied to objective and verifiable ...
• Do Managers Respond to Tax Avoidance Incentives by Investing in the Tax Function? Evidence from Tax Departments  Li, Zhongyang (John) ( University of Oregon , 2021-04-27 ) While prior literature examines the role of incentives in motivating top managers to engage in corporate tax avoidance, there is little evidence on the specific actions that managers take in response to these incentives. ...
• Are Critics Right About Quarterly Earnings Guidance? An Examination of Quarterly Earnings Guidance and Managerial Myopia  Quinto, Claire ( University of Oregon , 2020-09-24 ) I examine the claim that managers who issue quarterly earnings guidance sacrifice long-term value to enhance short-term performance, i.e., that quarterly earnings guidance encourages myopic behavior. I find that quarterly ...
• Does the Diversification of Tax Strategies affect Tax Risk?  Krieg, Kimberly ( University of Oregon , 2019-09-18 ) I investigate the effect that the number of different tax strategies employed by a public company has on the relation between measures of corporate tax avoidance and measures of risk. Prior studies have generally failed ...
• The Interaction of Incentive and Opportunity in Corporate Tax Avoidance: Evidence from Financially Constrained Firms  Wu, Kaishu ( University of Oregon , 2018-09-06 ) I hypothesize and find that the variation in corporate tax avoidance is jointly determined by firms’ incentive and opportunities to avoid taxes. Specifically, the positive relation between financial constraints (my proxy ...
• Individual Executive Characteristics and Firm Performance: Evidence from CEO Narcissism  Perez, Rebeca ( University of Oregon , 2017-09-06 ) Narcissism refers to persistent feelings of grandiosity, a need for admiration, and a lack of empathy (American Psychiatric Association 2013). The literature has found narcissism to be associated with individuals making ...
• How does the stock market respond to R&D cuts used to manage earnings?  Li, Zhaochu ( University of Oregon , 2016-10-27 ) Prior research shows returns are positive when firms meet or beat analysts’ consensus forecasts but negative when firms miss. Past studies also show managers frequently cut R&D expenses in order to meet the ...
• Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion  Williams, Brian ( University of Oregon , 2016-02-23 ) In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset ...
• Top Management Team Functional Diversity and Management Forecast Accuracy  Wang, Shan ( University of Oregon , 2015-08-18 ) Prior literature documents that the diversity of top management team (TMT) functional experiences enhances firm performance through its effect on information processing and sharing between team members. In this study, I ...
• Private Litigation as a Regulator of Accounting Standards  Cutler, Joshua ( University of Oregon , 2015-08-18 ) I examine the impact of the trend of private class actions targeting alleged violations of generally accepted accounting principles (GAAP). I document the specific allegations in GAAP lawsuits and find that allegations ...
• Equity Valuation of Modern Master Limited Partnerships  Mandell, Aaron ( University of Oregon , 2015-08-18 ) Using a sample of 57 master limited partnerships (MLPs) formed from corporate assets between 1982 and 2011, I examine the share price effects on parent corporations from forming MLPs. Specifically, I compare announcement ...
• The Role of Taxes in Foreign Earnings Management: Implications for Pricing of Foreign Earnings  Huang, Jingjing ( University of Oregon , 2014-09-29 ) U.S. multinational corporations are well known for shifting income to low tax foreign subsidiaries to avoid U.S. income tax. Yet little is known about how multinational corporations opportunistically use low tax foreign ...
• Do Financial Expert Directors Affect the Incidence of Accruals Management to Meet or Beat Analyst Forecasts?  Hsu, Pei Hui ( University of Oregon , 2013-10-03 ) Evidence that firms adjust accruals to just meet or beat analyst forecasts is pervasive. However, the implications for earnings quality are not clear. Managers can use this practice either to mislead investors, resulting ...
• The Effect of Managerial Reputation on Corporate Tax Avoidance  Kim, Jin Wook ( University of Oregon , 2012 ) Prior literature suggests that tax avoidance is an effective way to enhance firm value. However, there appears to be considerable cross-sectional variation in tax avoidance, and it is not clear why some firms do not take ...
• Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions?  Tran, Nam D. ( University of Oregon , 2011-06 ) In this dissertation, I examine whether high disclosure costs explain why acquirers manage earnings before stock-for-stock acquisitions. Because stock-for-stock acquirers use their own shares to pay for targets' shares, ...

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• Accounting (7)
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