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Spending, tax and economic welfare
Smith, David B. - In: Taxation, government spending and economic growth, (pp. 87-101). 2016
Persistent link: https://www.econbiz.de/10011577287
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A comparison of the financial characteristics of December and non-December year-end companies
Smith, David B. - In: Journal of accounting & economics 10 (1988) 4, pp. 335-344
Persistent link: https://www.econbiz.de/10001065633
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The impact of accounting rule and economic differences on the firm's choice of cash and share-puts
Terando, William D.; Shaw, Wayne H.; Smith, David B.; … - In: Journal of accounting and public policy 32 (2013) 5, pp. 377-391
Persistent link: https://www.econbiz.de/10009792089
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Disclosure versus recognition : the case of expensing stock options
Cheng, Xiaoyan; Smith, David B. - In: Review of quantitative finance and accounting 40 (2013) 4, pp. 591-621
Persistent link: https://www.econbiz.de/10009739610
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SEC division of corporation finance monitoring and CEO power
Cheng, Xiaoyan; Gao, Lei; Lawrence, Janice E.; Smith, … - In: Auditing : a journal of practice & theory 33 (2014) 1, pp. 29-56
Persistent link: https://www.econbiz.de/10010425012
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Disclosure of allegedly illegal corporate activities and information risk
Cheng, Xiaoyan; Crabtree, Aaron D.; Smith, David B. - In: Advances in accounting : a research annual 25 (2009) 2, pp. 136-146
Persistent link: https://www.econbiz.de/10008702561
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Financial statement comparability and segment disclosure
Edmonds, Mark A.; Smith, David B.; Stallings, Matthew A. - In: Research in accounting regulation 30 (2018) 2, pp. 103-111
Persistent link: https://www.econbiz.de/10011947536
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Comparability and cost of equity capital
Imhof, Michael; Seavey, Scott E.; Smith, David B. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 2, pp. 125-138
Persistent link: https://www.econbiz.de/10011721989
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Restructuring the UK Tax System : Some Dynamic Considerations
Smith, David B. - 2021
How our current system of high and complicated taxes are damaging economic growthThe features that should be found in a well-designed tax system and have been known since Adam Smith’s maxims appeared in Volume 2 of The Wealth of Nations in 1776. A well-designed tax system should have the...
Persistent link: https://www.econbiz.de/10013212732
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Comparability and Cost of Equity Capital
Imhof, Michael - 2017
We investigate how the comparability of a company's financial statements is related to its cost of equity capital. Financial Accounting Standards Board's (FASB) Concept Statement No. 8 proposes that comparability is a key tenet of accounting because it allows users of financial statements to...
Persistent link: https://www.econbiz.de/10012968032