Search Results - "Utke, Steven"

Structural Equation Modeling in Archival Capital Markets Research: An Empirical Application to Disclosure and Cost of Capital.

Authors: Hinson, Lisa A. Utke, Steven

Source: Journal of Financial Reporting. Fall2023, Vol. 8 Issue 2, p87-130. 44p.

Investor Taxes and Option Prices.

Authors: Mason, Paul D. Utke, Steven

Source: Journal of the American Taxation Association. Fall2022, Vol. 44 Issue 2, p77-96. 20p.

Why Pay Our Fair Share? How Perceived Influence over Laws Affects Tax Evasion.

Authors: Mason, Paul D. Utke, Steven Williams, Brian M.

Source: Journal of the American Taxation Association. Spring2020, Vol. 42 Issue 1, p133-156. 24p.

Audit Quality and Specialist Tenure.

Authors: Gaver, Jennifer J. Utke, Steven

Source: Accounting Review. May2019, Vol. 94 Issue 3, p113-147. 35p. 11 Charts.

The Effect of Shareholder-Level Taxes on Organizational Form and Stock Ownership: Evidence from Equity Carve-Outs of Master Limited Partnerships.

Authors: Utke, Steven¹ (AUTHOR)

Source: Accounting Review. Jan2019, Vol. 94 Issue 1, p327-351. 25p. 1 Diagram, 7 Charts.

Private Equity Fund Pricing in Secondary Markets: Effects of Taxes and Fund Structure.

Authors: Mason, Paul Utke, Steven

Source: Journal of Alternative Investments. Spring2023, Vol. 25 Issue 4, p50-59. 10p.

Common Institutional Ownership and Earnings Management.

Authors: Ramalingegowda, Santhosh Utke, Steven Yu, Yong

Source: Contemporary Accounting Research. Mar2021, Vol. 38 Issue 1, p208-241. 34p.

Understanding Private Equity Funds: A Guide to Private Equity Research in Accounting.

Authors: Borysoff, Maria Nykyforovych Mason, Paul Utke, Steven

Source: Journal of Financial Reporting. Apr2024, Vol. 9 Issue 1, p21-49. 29p.

Does Tax Deductibility Affect Goodwill Impairment Decisions?

Authors: Khalil, Sarah Romney, Miles Utke, Steven

Source: Journal of the American Taxation Association. Fall2023, Vol. 45 Issue 2, p117-146. 30p.

Market and Firm Reaction to Targeted Tax Benefits: Evidence from the Tax Reform Act of 1986.

Authors: Luchs-Nuñez, Jennifer Plesko, George A. Utke, Steven

Source: Journal of the American Taxation Association. Fall2022, Vol. 44 Issue 2, p115-136. 22p.

Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers.

Authors: Easton, Peter D. Larocque, Stephannie A. Mason, Paul et al.

Source: Accounting Review. May2025, Vol. 100 Issue 3, p187-219. 33p.

Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?

Authors: King, Zachary Lynch, Daniel P. Stomberg, Bridget et al.

Source: Journal of Financial Reporting. Spring2025, Vol. 10 Issue 1, p45-71. 27p.

Attention to dividends, inattention to earnings?

Authors: Ham, Charles G. Kaplan, Zachary R. Utke, Steven

Source: Review of Accounting Studies. Mar2023, Vol. 28 Issue 1, p265-306. 42p. 1 Illustration, 13 Charts, 4 Graphs.

Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings.

Authors: Ayers, Benjamin C. Schwab, Casey M. Utke, Steven

Source: Accounting Review. Jan2015, Vol. 90 Issue 1, p59-93. 35p. 8 Charts, 1 Graph.

TAX POLICY AND ORGANIZATIONAL FORM: ASSESSING THE EFFECTS OF THE TAX CUTS AND JOBS ACT OF 2017.

Authors: Henry, Erin Plesko, George A. Utke, Steven

Source: National Tax Journal. Dec2018, Vol. 71 Issue 4, p635-659. 25p.

Summaries of Papers in This Issue.

Authors: Chen, Hanwen Yang, Daoguang Zhang, Xinmin et al.

Source: Journal of the American Taxation Association. Spring2020, Vol. 42 Issue 1, p163-168. 6p.

Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges*†.

Authors: Campbell, John L. D'Adduzio, Jenna Downes, Jimmy F. et al.

Source: Contemporary Accounting Research. Sep2021, Vol. 38 Issue 3, p2302-2350. 49p.

DOES SHAREHOLDER VOTING MATTER? EVIDENCE FROM THE TAKEOVER MARKET.

Authors: Mason, Paul Rodrigues, Usha Stegemoller, Michael et al.

Source: Wake Forest Law Review. 2018, Vol. 53 Issue 1, p157-209. 53p.