Harald J Amberger
Harald J Amberger
Dividends are a key mechanism for shareholders to discipline managers and mitigate agency conflicts. This study examines whether the volatility of tax payments is associated with dividend payouts. Consistent with the predictions, results su...
S. LARSSON; G. R. CHESLEY
S. LARSSON; G. R. CHESLEY
Discussion of “International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms” [0.03%]
关于“国际会计差异及其与股价的关系:来自英国、澳大利亚和加拿大公司的证据”的讨论
SATI P. BANDYOPADHYAY
SATI P. BANDYOPADHYAY
JERE R. FRANCIS; JAGAN KRISHNAN
JERE R. FRANCIS; JAGAN KRISHNAN
Going-Concern Status, Earnings Persistence, and Informativeness of Earnings [0.03%]
持续经营状况、盈利持续性与盈利信息含量
K.R. SUBRAMANYAM; JOHN J. WILD
K.R. SUBRAMANYAM; JOHN J. WILD
Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes [0.03%]
信用评级与税收:账面与税务差异对评级变化的影响
BENJAMIN C. AYERS; STACIE KELLEY LAPLANTE; SEAN T. MCGUIRE
BENJAMIN C. AYERS; STACIE KELLEY LAPLANTE; SEAN T. MCGUIRE
PING ZHANG
PING ZHANG