Results 171 to 180 of about 250,082 (287)
Rethinking the contract‐failure theory
American Business Law Journal, EarlyView.Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley +1 more source
Hungry no More? The Joint Impact of Minimum Wages and the Earned Income Tax Credit on Food Insecurity. [PDF]
Health EconLenhart O, Chakraborty K.
europepmc +1 more source
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
No change in substance use disorders or overdose after implementation of state Earned Income Tax Credit (EITC). [PDF]
Drug Alcohol Dependvan Draanen J +5 more
europepmc +1 more source
CEO‐Board Social Ties and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen +3 more
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley +1 more source
Sailing Through Setbacks—What Makes Personal Financial Resilience?
Accounting &Finance, EarlyView.ABSTRACT We investigate financial adaptation by young adults (18 to 40 years old) during a recent cost‐of‐living crisis in a developed economy. Interview, financial, demographic and psychographic data are brought together to shed new light on personal financial resilience, or the capacity to adapt to financial shocks.
Syed Shah +2 more
wiley +1 more source
The Earned Income Tax Credit and Reported Self-Employment Income [PDF]
The Earned Income Tax Credit subsidizes earnings from both the wage sector and the self-employment sector. This paper uses tax return data to investigate how the EITC affects the reporting of self-employment income to the IRS.
Sara LaLumia
core
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
The short-term effects of the earned income tax credit on health care expenditures among US adults. [PDF]
Health Serv Res, 2019 Hamad R, Niedzwiecki MJ.
europepmc +1 more source