Recent Submissions

  • Emerging Perspectives on the Evolving Arm’s Length Principle and Formulary Apportionment 

    Oats, LM; Rogers, H (Sweet and Maxwell, 24 April 2019)
    A decade ago, the arm’s length principle on which transfer pricing rules and practices are based, was entrenched, and suggestions for change minimal and largely dismissed by practitioners. In this article we discuss more ...
  • Corporate tax avoidance: is tax transparency the solution? 

    Oats, L; Tuck, P (Taylor & Francis, 1 June 2019)
    Corporate tax avoidance has been a matter of considerable public attention, particularly since the 2008 global financial crisis. The nature of calls for tax reform and increased regulation, advocated most prominently by ...
  • End‐of‐day price manipulation and M&As 

    Cumming, D; Ji, S; Johan, S; et al. (Wiley, 28 June 2019)
    Based on M&As from over 45 countries from 2003-2014, we show that the presence of endof-day (EOD) target price manipulation prior to M&As increases the probability of an M&A deal withdrawal, and decreases the premium paid. ...
  • Earnings Management in Domestic and Foreign IPOs in the United States: Do Home Country Institutions Matter? 

    Jona, J; Filatotchev, I; Livne, G (Taylor & Francis (Routledge) for European Accounting Association, 4 June 2019)
    Using a large sample of domestic and foreign IPOs in the US, we investigate how threats of enforcement by the Securities and Exchange Commission (SEC) and private litigation influence earnings management in IPO prospectuses. ...
  • Extreme downside risk and market turbulence 

    Harris, RDF; Nguyen, L; Stoja, E (Taylor & Francis (Routledge), 10 June 2019)
    We investigate the dynamics of the relationship between returns and extreme downside risk in different states of the market by combining the framework of Bali, Demirtas, and Levy (2009) with a Markov switching mechanism. ...

View more