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Do managers use the valuation allowance account to manage earnings around certain eanings targets?

Frank, Mary Margaret; Rego, Sonja Olhoft - In: The journal of the American Taxation Association : a … 28 (2006) 1, pp. 43-65

Persistent link: https://www.econbiz.de/10003379188

Foreign portfolio investment and shareholder dividend taxes

Amiram, Dan; Frank, Mary Margaret - In: The accounting review : a publication of the American … 91 (2016) 3, pp. 717-740

Persistent link: https://www.econbiz.de/10011503777

Supercharged IPOs: rent extraction or signal of future firm performance?

Edwards, Alexander; Hutchens, Michelle; Rego, Sonja Olhoft - 2016

This study examines a new form of initial public offerings, “supercharged” IPOs, where a firm organized pre-IPO as a pass-through entity undergoes a series of transactions that steps-up the adjusted tax basis of the IPO firm's assets. This step-up imposes tax liabilities on pre-IPO owners...

Persistent link: https://www.econbiz.de/10011442802

The pricing and performance of supercharged IPOs

Edwards, Alexander; Hutchens, Michelle; Rego, Sonja Olhoft - In: The accounting review : a publication of the American … 94 (2019) 4, pp. 245-273

Persistent link: https://www.econbiz.de/10012118767

The impact of standard setting on individual investors : evidence from SFAS 109

Hutchens, Michelle; Rego, Sonja Olhoft; Williams, Brian - In: Review of accounting studies 29 (2024) 2, pp. 1407-1455

Persistent link: https://www.econbiz.de/10015133617

What determines where opportunity knocks? : Political affiliation in the selection of Opportunity Zones

Margaret Frank, Mary; Hoopes, Jeffrey L.; Lester, Rebecca - In: Journal of public economics 206 (2022), pp. 1-16

Persistent link: https://www.econbiz.de/10013197526