Now showing items 1-4 of 4

    • Book-tax differences and earnings growth 

      Jackson, Mark, 1963- (University of Oregon, 2009-06)
      I examine the relation between book-tax differences (BTDs) and earnings growth. Because financial accounting rules afford managers more flexibility and discretion in reporting than tax accounting rules, prior studies suggest ...
    • How does the stock market respond to R&D cuts used to manage earnings? 

      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 ...
    • The Role of Taxes in Foreign Earnings Management: Implications for Pricing of Foreign Earnings 

      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 ...
    • Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions? 

      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, ...