Search Results - "Cook, Kirsten A."

The influence of corporate social responsibility on investment efficiency and innovation by Cook, Kirsten A., Romi, Andrea M., Sánchez, Daniela, Sánchez, Juan Manuel

“…We examine two important channels through which corporate social responsibility (CSR) affects firm value: investment efficiency and innovation. We find that…”
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Tax avoidance and ex ante cost of capital by Cook, Kirsten A., Moser, William J., Omer, Thomas C.

“…This study examines the association between tax avoidance and ex ante cost of equity capital. Based on prior research, we develop two proxies for investors’…”
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Do LGBT‐supportive corporate policies enhance firm performance? by Pichler, Shaun, Blazovich, Janell L., Cook, Kirsten A., Huston, Janet M., Strawser, William R.

“…Prior research provides evidence that lesbian, gay, bisexual, and transgender (LGBT)‐supportive corporate policies are related to important human resource…”
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Just How Much Does the Tail Wag the Dog? Altering Inventory to Manage Earnings by Cook, Kirsten A., Huston, G. Ryan, Kinney, Michael R., Smith, Jeffery S.

“…ABSTRACT Using absorption costing, manufacturing firms can alter production (relative to sales) to shift fixed costs between cost of goods sold and inventory…”
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The influence of social responsibility on employee productivity and sales growth: Evidence from certified B corps by Romi, Andrea, Cook, Kirsten A., Dixon-Fowler, Heather R.

“…PurposeThe purpose of this paper is to examine whether B corps’ (for-profit entities whose owners voluntarily commit to conduct business in a socially…”
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Earnings Management through Effective Tax Rates: The Effects of Tax-Planning Investment and the Sarbanes-Oxley Act of 2002 by Cook, Kirsten A., Huston, G. Ryan, Omer, Thomas C.

“…ABSTRACT IN ENGLISH: Dhaliwal, Gleason, and Mills (2004) document that firms manage earnings through decreases in effective tax rates (ETRs) between the third…”
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Tax-Efficient Withdrawal Strategies by Cook, Kirsten A., Meyer, William, Reichenstein, William

“…The authors considered an individual investor who holds a financial portfolio with funds in at least two of the following accounts: a taxable account, a…”
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The influence of social responsibility on employee productivity and sales growth by Romi, Andrea, Cook, Kirsten A, Dixon-Fowler, Heather R

“…Purpose The purpose of this paper is to examine whether B corps’ (for-profit entities whose owners voluntarily commit to conduct business in a socially…”
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Earnings Management through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002 by Cook, Kirsten A, Huston, G Ryan, Omer, Thomas C

“…Dhaliwal, Gleason, and Mills document that firms manage earnings through decreases in effective tax rates (ETRs) between the third and fourth quarters. We…”
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Tax Avoidance and Ex Ante Cost of Capital by Cook, Kirsten A., Moser, William J., Omer, Thomas C.

“…We investigate the relationship between tax avoidance and ex ante cost of capital. We provide evidence that investors perceive tax avoidance differently at…”
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