The Effect Of Exemption From Mandatory Disclosure To The Irs On Firm Value And Firm Behavior PDF Download
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Author | : Norman Anthony Massel |
Publisher | : |
Total Pages | : 0 |
Release | : 2014 |
Genre | : |
ISBN | : |
Download The Effect of Exemption from Mandatory Disclosure to the IRS on Firm Value and Firm Behavior Book in PDF, ePub and Kindle
Author | : Norman Anthony Massel |
Publisher | : |
Total Pages | : 112 |
Release | : 2014 |
Genre | : |
ISBN | : |
Download The Effect of Exemption from Mandatory Disclosure to the IRS on Firm Value and Firm Behavior Book in PDF, ePub and Kindle
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 32 |
Release | : 1979 |
Genre | : Income tax |
ISBN | : |
Download Tax on Unrelated Business Income of Exempt Organizations Book in PDF, ePub and Kindle
Author | : American Bar Association. House of Delegates |
Publisher | : American Bar Association |
Total Pages | : 216 |
Release | : 2007 |
Genre | : Law |
ISBN | : 9781590318737 |
Download Model Rules of Professional Conduct Book in PDF, ePub and Kindle
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author | : John L. Campbell |
Publisher | : |
Total Pages | : 51 |
Release | : 2020 |
Genre | : |
ISBN | : |
Download The Effect of Mandatory Disclosure on Market Inefficiencies Book in PDF, ePub and Kindle
Prior research finds that unrealized gains/losses on cash flow hedges are negatively associated with future earnings, and that investors and analysts fail to anticipate this association. These studies speculate that this mispricing is due to either poor derivatives disclosures or the accounting model for cash flow hedges. We examine whether enhanced mandatory derivatives disclosures set forth in FAS 161 improve users' understanding of firms' hedging activities and offer three main findings. First, we find that this mispricing does not persist after FAS 161. Second, we find that the correction of mispricing is greatest when disclosure might help investors most. Finally, we find that analyst forecast accuracy improves after FAS 161. Overall, our results suggest that the enhanced mandatory derivative disclosures required by FAS 161 improved users' understanding of the effects of derivative and hedging activities on future firm performance and firm value - and consequently mitigated investor mispricing.
Author | : |
Publisher | : |
Total Pages | : 112 |
Release | : 1998 |
Genre | : Agriculture |
ISBN | : |
Download Farmer's Tax Guide Book in PDF, ePub and Kindle
Author | : Joel Slemrod |
Publisher | : |
Total Pages | : 361 |
Release | : 1992 |
Genre | : Business & Economics |
ISBN | : 9780472103386 |
Download Why People Pay Taxes Book in PDF, ePub and Kindle
Experts discuss strategies for curtailing tax evasion
Author | : |
Publisher | : |
Total Pages | : 62 |
Release | : 2004 |
Genre | : Electronic government information |
ISBN | : |
Download Complying with the telemarketing sales rule Book in PDF, ePub and Kindle
Author | : Joseph Denard Reid |
Publisher | : |
Total Pages | : |
Release | : 2013 |
Genre | : |
ISBN | : |
Download Fair Value Measurements Disclosure: Mandatory Adoption, Valuation and Disclosure Effects Book in PDF, ePub and Kindle
The recent financial crisis caused fair value relevancy and appropriateness to be called to the forefront of academic research as the subject dominated the media headlines. To date, there is limited research available to adequately understand, interpret and evaluate the benefits and consequences of fair value valuation and related disclosures within a liquid market context. This three paper dissertation contributes to academic literature by providing some evidence of the effects of mandatory disclosure surrounding fair value in an illiquid or highly volatile market. The first paper examines the relationship between mandatory disclosure, implied cost of capital and financial reporting quality. The second paper investigates the effect of the disclosure on liquidity and firm value. Lastly, the third and final paper examines the manufacturing industry sector, an industry severely affected by the financial crisis as it relates to ASC 820-10 and financial reporting quality. Collectively the results indicate that the mandatory disclosure requirement did reduce information asymmetry and provided informational value, however not uniformly for all firms. Furthermore, certain industries experienced more benefit from the disclosure. The results of this study will benefit investors, regulators, auditors and creditors as this information contained in the disclosure can serve as a signal of financial prudence. .
Author | : Katharina Hombach |
Publisher | : |
Total Pages | : 70 |
Release | : 2019 |
Genre | : |
ISBN | : |
Download Firm Value Effects of Targeted Disclosure Regulation Book in PDF, ePub and Kindle
We study the reputational costs of targeted disclosure regulation - disclosure requirements aimed at policy objectives outside of securities regulators' traditional missions. This emerging type of disclosure regulation empowers civil society to deter firms' illicit actions. Our setting is the SEC's extraction payments disclosure rule, which requires oil and gas firms to publish details about their payments to host governments. Consistent with reputational costs imposed on affected firms, our event-study results document that the rule's negative effect on firm value is stronger where greater reputational risk makes firms more vulnerable to public pressure. Our qualitative field evidence suggests that reputational costs arise because the required disclosures facilitate pressure groups' campaigning. These findings are robust to several alternative explanations and research design choices.