作者：Salterio, Steven E.
作者单位：Queens University - Canada
作者：Radhakrishnan, Suresh; Wu, Shu-Ling
作者单位：University of Texas System; University of Texas Dallas; National Taiwan University
摘要：This study examines whether accrual mispricing is less for firms whose analysts provide both earnings and cash flow forecasts than for firms whose analysts provide only earnings forecasts. When analysts provide cash flow forecasts along with earnings forecasts, they implicitly also provide accrual forecasts. Based on Hirshleifer and Teoh's (2006) investors' limited attention argument, we hypothesize and find that accrual mispricing is less for earnings and cash flow forecast firms than for ear...
作者：Gallemore, John; Maydew, Edward L.; Thornock, Jacob R.
作者单位：University of Chicago; University of North Carolina; University of North Carolina Chapel Hill; University of Washington; University of Washington Seattle
摘要：We investigate whether firms and their top executives bear reputational costs from engaging in aggressive tax avoidance activities. Prior literature has posited that reputational costs partially explain why so many firms apparently forgo the benefits of tax avoidance, the so-called under-sheltering puzzle. We employ a database of 118 firms that were subject to public scrutiny for having engaged in tax shelters, representing the largest sample of publicly identified corporate tax shelters analy...
作者：Salterio, Steven E.
作者单位：Queens University - Canada
