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Covers and Front Matter 封面和封面
IF 1.6 Q2 Economics, Econometrics and Finance Pub Date : 2019-09-01 DOI: 10.2308/1558-8017-41.2.i
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引用次数: 0
DISCUSSION OF Did the FASB's Simplification Initiative Increase Errors in Analysts' Implied ETR Forecasts? Evidence from Early Adoption of ASU 2016-09 美国财务会计准则委员会(FASB)的简化计划是否增加了分析师隐含ETR预测的误差?早期采用ASU的证据2016-09
IF 1.6 Q2 Economics, Econometrics and Finance Pub Date : 2019-03-01 DOI: 10.2308/ATAX-52411
Rebecca Lester
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引用次数: 0
The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences 税收意外对避税措施的潜在影响及研究者的推论
IF 1.6 Q2 Economics, Econometrics and Finance Pub Date : 2019-03-01 DOI: 10.2308/ATAX-52135
Chelsea Rae Austin
ABSTRACT While not explicitly stated, many tax avoidance studies seek to investigate tax avoidance that is the result of firms' deliberate actions. However, measures of firms' tax avoidance can als...
摘要虽然没有明确说明,但许多避税研究都试图调查企业蓄意行为导致的避税行为。然而,企业避税的措施也可以被用来衡量企业的避税行为。。。
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引用次数: 9
Income Shifting Using a Cost-Sharing Arrangement 使用成本分担安排的收入转移
IF 1.6 Q2 Economics, Econometrics and Finance Pub Date : 2019-03-01 DOI: 10.2308/ATAX-52142
L. Simone, R. Sansing
ABSTRACT This study investigates the use of a cost-sharing arrangement (CSA) by a multinational corporation (MNC) to shift the income attributable to intangible property (IP) to low-tax foreign jur...
摘要本研究探讨了跨国公司(MNC)利用成本分担安排(CSA)将无形财产(IP)收入转移到低税外国法律。。。
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引用次数: 24
The Effect of Acquirer Net Operating Losses on Acquisition Premiums and Acquirer Abnormal Returns 收单机构净经营损失对收购溢价和收单机构异常收益的影响
IF 1.6 Q2 Economics, Econometrics and Finance Pub Date : 2019-02-01 DOI: 10.2308/ATAX-52395
Merle M. Erickson, Karen Ton, Shiing-wu Wang
This study examines whether acquirer NOL-related tax benefits generated in an acquisition are shared with the target. For a sample of 1,959 acquisitions, we find that acquisitions of profitable targets by acquirers with NOLs are associated with higher acquisition premiums than acquisitions by non-NOL acquirers. This result indicates that potential post-acquisition tax benefits from use of acquirer NOLs are shared with the target in the form of higher transaction prices. We also find that the acquirer's merger announcement stock price response is positively associated with these tax benefits, which is consistent with the conclusion that acquirers retain part of these potential tax benefits.
本研究考察了收购方在收购中产生的NOL相关税收优惠是否与目标方共享。对于1959次收购的样本,我们发现,与非NOL收购方的收购相比,拥有NOL的收购方对盈利目标的收购与更高的收购溢价有关。这一结果表明,使用收购方NOL的潜在收购后税收优惠以更高的交易价格的形式与目标共享。我们还发现,收购方的合并公告股价反应与这些税收优惠呈正相关,这与收购方保留部分潜在税收优惠的结论一致。
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引用次数: 0
The Information Content from Releases of the Deferred Tax Valuation Allowance 递延所得税估值免税额公告的信息内容
IF 1.6 Q2 Economics, Econometrics and Finance Pub Date : 2019-02-01 DOI: 10.2308/ATAX-52394
Andrew R. Finley, A. Ribal
We examine the extent to which deferred tax valuation allowance (VA) releases—a discretionary accounting judgment that increases net income based on estimated future tax benefit realizations—are predictive of future earnings. We first find that profitable firms releasing at least a portion of a full VA have higher subsequent earnings relative to a control group that maintains a full VA. These results vary depending on firms' cumulative profitability in recent years and suggest some firms appear to rely on historical fact patterns rather than estimations of future profitability to justify the VA release. In additional analysis, we observe that among firms lacking cumulative profits in recent years, VA releasers generate higher subsequent abnormal returns than VA maintainers, suggesting investors are not timely responding to the information content from the VA release decision.
我们研究了递延税估值免税额(VA)的释放在多大程度上可以预测未来收益。递延税估值免税额是一种可自由支配的会计判断,根据估计的未来税收利益实现来增加净利润。我们首先发现,相对于保持完整增值价值的对照组,至少释放部分完整增值价值的盈利公司的后续收益更高。这些结果取决于公司近年来的累积盈利能力,并表明一些公司似乎依赖于历史事实模式,而不是对未来盈利能力的估计来证明释放增值价值的合理性。另外,我们观察到,在近年来缺乏累积利润的公司中,价值释放者产生的后续异常回报高于价值维持者,这表明投资者没有及时响应价值释放决策的信息内容。
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引用次数: 7
Do Consumer-Directed Tax Credits Effectively Increase Demand? Experimental Evidence of Conditional Success 消费者导向的税收抵免能有效增加需求吗?条件成功的实验证据
IF 1.6 Q2 Economics, Econometrics and Finance Pub Date : 2018-09-01 DOI: 10.2308/ATAX-51960
Shane R. Stinson, B. Barnes, Steve Buchheit, M. Morrow
ABSTRACT We investigate whether consumer-directed tax credits motivate purchasing behavior in the same manner as traditional retail concessions (e.g., price discounts). In our experimental study, c...
我们调查消费者导向的税收抵免是否以与传统零售优惠(如价格折扣)相同的方式激励购买行为。在我们的实验研究中,c…
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引用次数: 6
Internal Information Quality and Tax-Motivated Income Shifting 内部信息质量与税收激励的收入转移
IF 1.6 Q2 Economics, Econometrics and Finance Pub Date : 2018-09-01 DOI: 10.2308/ATAX-51959
Sean McGuire, Scott G. Rane, C. Weaver
ABSTRACT This study examines whether the quality of a firm's internal information environment influences its tax-motivated income shifting activities. Although income shifting is an important tax-planning strategy, evidence regarding its determinants is limited. We find that higher internal information quality (IIQ) is associated with greater tax-motivated income shifting, which suggests that higher IIQ enables managers to better identify and execute income shifting opportunities. We find that the influence of IIQ on tax-motivated income shifting varies with firm characteristics. Specifically, we find that higher IIQ is associated with tax-motivated income shifting for firms with greater uncertainty and greater coordination needs. Overall, these results suggest that the improved information obtained through higher-quality internal information environments allows managers to increase tax-motivated income shifting.
摘要本研究考察了企业内部信息环境的质量是否会影响其以税收为动机的收入转移活动。尽管收入转移是一项重要的税收规划策略,但有关其决定因素的证据有限。我们发现,更高的内部信息质量(IIQ)与更大的税收动机收入转移有关,这表明更高的IIQ使管理者能够更好地识别和执行收入转移机会。我们发现,IIQ对税收动机收入转移的影响因企业特征而异。具体而言,我们发现,对于具有更大不确定性和更大协调需求的公司来说,较高的IIQ与出于税收动机的收入转移有关。总的来说,这些结果表明,通过更高质量的内部信息环境获得的改进信息使管理者能够增加出于税收动机的收入转移。
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引用次数: 37
The Impact of Regulation on Executive Compensation: IRC Section 162(m) and the Unexpected Exclusion of CFOs 监管对高管薪酬的影响:IRC第162(m)条和首席财务官的意外排除
IF 1.6 Q2 Economics, Econometrics and Finance Pub Date : 2018-09-01 DOI: 10.2308/ATAX-52248
S. Balsam, J. Evans, Amy J. N. Yurko
IRC §162(m) originally denied corporations tax deductions for nonperformance compensation in excess of $1 million per executive when paid to the CEO and the next four highest paid named executive officers. Following the 2006 SEC proxy statement revision, which the IRS deemed incompatible with §162(m), the IRS excluded CFOs from §162(m). This exclusion exogenously altered the CFO compensation environment, creating a natural experiment we exploit to examine how §162(m) influences executive compensation. Using a difference-in-differences design, our analysis allows us to draw causal influences generally lacking in prior §162(m) studies. We find that after the IRS exclusion of CFOs, firms increased the nonperformance compensation of CFOs who otherwise would have been affected by §162(m). Consistent with the shift to less risky compensation reducing the risk premium demanded by CFOs, we find some evidence of a reduction in their compensation growth. Our analysis provides evidence that tax policy influences compensation design.
IRC§162(m)最初拒绝对每位高管超过100万美元的非绩效薪酬进行公司税收减免,当支付给首席执行官和排名其后的四位薪酬最高的指定高管时。在2006年美国证券交易委员会代理声明修订后,美国国税局认为该修订与第162(m)条不符,因此将首席财务官排除在第162(m)条之外。这种排除从外部改变了首席财务官的薪酬环境,创造了一个自然的实验,我们利用第162(m)条来研究如何影响高管薪酬。使用差异中的差异设计,我们的分析使我们能够得出先前§162(m)研究中普遍缺乏的因果影响。我们发现,在美国国税局排除首席财务官之后,公司增加了首席财务官的不良绩效薪酬,否则他们将受到§162(m)的影响。与向低风险薪酬的转变相一致,降低了首席财务官所要求的风险溢价,我们发现一些证据表明,他们的薪酬增长有所减少。我们的分析提供了税收政策影响薪酬设计的证据。
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引用次数: 3
Book Reviews 书评
IF 1.6 Q2 Economics, Econometrics and Finance Pub Date : 2018-09-01 DOI: 10.2308/atax-10609
Jay A. Soled
In each issue, JATA publishes reviews of textbooks and other books of interest to tax scholars. All book reviews are solicited by the Associate Editor. However, if you know of a book that you would like reviewed, or if you are interested in reviewing a book, please contact the Associate Editor. The Associate Editor is: Jay A. Soled Department of Accounting and Information Systems Rutgers University 1 Washington Park Newark, New Jersey 07102 Phone: (973) 353-1727 Fax: (973) 375-1283 Email: jaysoled@andromeda.rutgers.edu
在每一期中,JATA都会出版税务学者感兴趣的教科书和其他书籍的评论。所有书评均由副主编征集。但是,如果你知道你想复习的书,或者你有兴趣复习一本书,请联系副主编。副主编:Jay A.Soled罗格斯大学会计与信息系统系1 Washington Park Newark,New Jersey 07102电话:(973)353-1727传真:(1973)375-1283电子邮件:jaysoled@andromeda.rutgers.edu
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引用次数: 0
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Journal of the American Taxation Association
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