Results 111 to 120 of about 662,597 (320)
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Insuring Educational Risk: Opportunities versus Income [PDF]
We develop a model of education where individuals face educational risk. Successfully entering the skilled labor sector depends on individual effort in education and public resources, but educational risk still causes (income) inequality. We show that an
Benjamin Weigert, Dirk Schindler
core
Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source
Taxation and Household Portfolio Composition: U.S. Evidence from the 1980s and 1990s [PDF]
This paper explores the relationship between household marginal income tax rates, the set of assets that households own, and the portfolio shares accounted for by each of these assets.
Andrew Samwick, James M. Poterba
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The nation‐state, non‐Western empires, and the politics of cultural difference
American Journal of Political Science, EarlyView.Abstract While empires have been central to political theory, they almost always refer to Western forms of imperialism and colonialism to which non‐Western societies are subject. But precolonial empires have ruled much of the world for much of known history. Building on recent International Relations (IR) scholarship, this article reconstructs an ideal
Loubna El Amine
wiley +1 more source
The information content of tax loss carryforwards: IAS 12 vs. valuation allowance
, 2017 This is the first study that analyzes the predictive ability of deferred tax information under IFRS. I examine whether deferred taxes provide information about future tax payments and future performance, using a German sample of IFRS firms.
Flagmeier, Vanessa
core
W. M. Keck Foundation - 2008 Annual Report: Discovery [PDF]
, 2009 Contains board chair's message, program highlights, grantee profiles, grants list, financial statements, and lists of board members and committee ...
core
An ecclesiastical court: Christian nationalism and perceptions of the US Supreme Court
American Journal of Political Science, EarlyView.Abstract Recently, scholars have increasingly examined the unique blending of Christian and political ideology known as Christian nationalism. During this period, the US Supreme Court has increasingly ruled in ways that favor Christian nationalism, and Court watchers have criticized several justices for showing bias toward Christianity at best and ...
Miles T. Armaly +3 more
wiley +1 more source
What is (de)politicization and what is wrong with it?
American Journal of Political Science, EarlyView.Abstract This article attempts to clarify the meaning of (de)politicization. Politicization sometimes refers to the inappropriate intrusion of partisan loyalties in nonpolitical social domains (affective politicization). Politicization can also constitute an ideal of civic agency and energy (contestatory politicization).
Dimitrios Halikias
wiley +1 more source