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Accounting Theses and Dissertations
Recent Submissions
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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 ...
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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 ...
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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 ...
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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 ...
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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. ...
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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 ...
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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. ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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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