Search Results - "Utke, Steven"

Common Institutional Ownership and Earnings Management by Ramalingegowda, Santhosh, Utke, Steven, Yu, Yong

“…ABSTRACT This study examines the relation between earnings management and block ownership of same‐industry peer firms by a common set of institutional…”
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Miscodings in Compustat's auditor variable: issues, identification, and correction by Utke, Steven

“…Using an easily implementable methodology for identifying potential data errors, I identify and correct cases where Compustat miscodes its auditor variable. In…”
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Private Equity Fund Pricing in Secondary Markets: Effects of Taxes and Fund Structure by Mason, Paul, Utke, Steven

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Attention to dividends, inattention to earnings? by Ham, Charles G., Kaplan, Zachary R., Utke, Steven

“…We examine whether dividends serve as substitutes or complements to accounting information in firm valuation. Consistent with dividends substituting for…”
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Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges by Campbell, John L., D'Adduzio, Jenna, Downes, Jimmy F., Utke, Steven

“…ABSTRACT Cash flow hedge derivatives are an example of an economic transaction that is not fully portrayed in the financial statements in two key ways. First,…”
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Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings by Ayers, Benjamin C., Schwab, Casey M., Utke, Steven

“…We develop estimates of a firm's foreign earnings designated as permanently reinvested (PRE) and the unrecorded deferred tax liability (TAX) associated with…”
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DOES SHAREHOLDER VOTING MATTER? EVIDENCE FROM THE TAKEOVER MARKET by Mason, Paul, Rodrigues, Usha, Stegemoller, Michael, Utke, Steven

“…Voting rights are a basic shareholder-protection mechanism. Outside of the core voting requirements state law imposes (election of directors and votes on…”
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The Cost of Misaligned Tax Incentives: Evidence from Tax-Motivated Special Dividends by Krupa, Trent, Utke, Steven

“…Prior research finds that firms pay special dividends before a dividend tax increase. We examine the real effects of this decision, finding that firms incur…”
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Whose Taxes Matter? The Effects of Institutional Ownership on Dividend Payout Policy around Tax Rate Changes by Krupa, Trent, Utke, Steven

“…We examine whether investors’ tax-sensitivity affects dividend payout policy, and examine how the relations vary with institutions’ monitoring ability and with…”
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