Search Results - "Dyreng, Scott D."

Public Pressure and Corporate Tax Behavior by DYRENG, SCOTT D., HOOPES, JEFFREY L., WILDE, JARON H.

“…We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that scrutiny leads to changes in firms' disclosure and corporate tax…”
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Changes in corporate effective tax rates over the past 25 years by Dyreng, Scott D., Hanlon, Michelle, Maydew, Edward L., Thornock, Jacob R.

“…We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly…”
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The Effects of Executives on Corporate Tax Avoidance by D.Dyreng, Scott, Hanlon, Michelle, Maydew, Edward L.

“…This study investigates whether individual top executives have incremental effects on their firms' tax avoidance that cannot be explained by characteristics of…”
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Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates by DYRENG, SCOTT D., LINDSEY, BRADLEY P.

“…ABSTRACT This paper investigates the effect tax havens and other foreign jurisdictions have on the income tax rates of multinational firms based in the United…”
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Long-Run Corporate Tax Avoidance by Dyreng, Scott D., Hanlon, Michelle, Maydew, Edward L.

“…We develop and describe a new measure of long-run corporate tax avoidance that is based on the ability to pay a low amount of cash taxes per dollar of pre-tax…”
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The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals by Dyreng, Scott D., Lindsey, Bradley P., Markle, Kevin S., Shackelford, Douglas A.

“…We examine the global equity supply chains of U.S. multinationals to explore how tax and nontax country characteristics affect whether firms use foreign…”
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Direct Evidence on the Informational Properties of Earnings in Loan Contracts by DYRENG, SCOTT D., VASHISHTHA, RAHUL, WEBER, JOSEPH

“…Using a sample of firms that disclose the realizations of earnings used for determining covenant compliance in loan contracts, we provide direct evidence on…”
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The Effect of Financial Constraints on Income Shifting by U.S. Multinationals by Dyreng, Scott D., Markle, Kevin S.

“…When a U.S. multinational corporation shifts income from the U.S. to foreign jurisdictions, it incurs costs and reaps benefits. The benefits may be reduced if…”
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Religious Social Norms and Corporate Financial Reporting by Dyreng, Scott D., Mayew, William J., Williams, Christopher D.

“…:  Religion has been shown to influence economic choices and outcomes in a variety of contexts. Honesty and risk aversion are two social norms forwarded to…”
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Strategic Subsidiary Disclosure by DYRENG, SCOTT D., HOOPES, JEFFREY L., LANGETIEG, PATRICK, WILDE, JARON H.

“…ABSTRACT Although subsidiary disclosures in firms’ filings with the Securities and Exchanges Commission (SEC; Exhibit 21) represent the most granular required…”
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Earnings Management to Avoid Debt Covenant Violations and Future Performance by Dyreng, Scott D., Hillegeist, Stephen A., Penalva, Fernando

“…In this study, we examine the trade-offs between earnings management (both accruals and real) and covenant violations by examining how they are associated with…”
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Exploring the role Delaware plays as a domestic tax haven by Dyreng, Scott D., Lindsey, Bradley P., Thornock, Jacob R.

“…We examine whether Delaware is a domestic tax haven. We find that taxes play an economically important role in determining whether U.S. firms locate…”
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The effect of US tax reform on the taxation of US firms' domestic and foreign earnings by Dyreng, Scott D., Gaertner, Fabio B., Hoopes, Jeffrey L., Vernon, Mary E.

“…We quantify the immediate net effect of the Tax Cuts and Jobs Act (TCJA) on the tax burden of corporate profits for public US corporations. We find similar…”
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Tax Incidence and Tax Avoidance by Dyreng, Scott D., Jacob, Martin, Jiang, Xu, Müller, Maximilian A.

“…ABSTRACT Economists broadly agree that the economic burden of corporate taxes is not entirely borne by shareholders but also borne in part by employees and…”
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Where do firms manage earnings? by Dyreng, Scott D., Hanlon, Michelle, Maydew, Edward L.

“…Despite decades of research on how, why, and when companies manage earnings, there is a paucity of evidence about the geographic location of earnings…”
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Evidence of Manager Intervention to Avoid Working Capital Deficits by Dyreng, Scott D., Mayew, William J., Schipper, Katherine

“…We study managers’ interventions in financial reporting by examining working capital deficits, measured as current ratios less than 1.0. Current ratios…”
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CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification by Black, Dirk E., Dikolli, Shane S., Dyreng, Scott D.

“…This study investigates whether a chief executive officer (CEO) pay premium for managing complex enterprises systematically varies in settings where complexity…”
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Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U. S. Multinational Firms' Tax Rates by Dyreng, Scott D., Lindsey, Bradley P.

“…This paper investigates the effect tax havens and other foreign jurisdictions have on the income tax rates of multinational firms based in the United States…”
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The Effect of U.S. Tax Reform on the Taxation of U.S. Firms’ Domestic and Foreign Earnings by Dyreng, Scott D., Gaertner, Fabio B., Hoopes, Jeffrey L., Vernon, Mary E.

“…We quantify the net effect of recent U.S. tax reform on the tax rates of public U.S. corporations and find they decreased by 5.7 to 11.4 percentage points on…”
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The cost of private debt covenant violation by Dyreng, Scott D

“…This study quantifies costs that firms are willing to incur to avoid violation of private debt covenants. The results indicate that as firms approach covenant…”
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