Finance and Accounting: Recent submissions

Now showing items 76-80 of 396

    • Innovation and pragmatism in tax design: Excess Profits Duty in the UK during the First World War 

      Billings, M; Oats, L (Taylor & Francis, 10 November 2014)
      In this article, we examine the design and administration of Excess Profits Duty (EPD), introduced in the UK in 1915. This represented a significant innovation as the country's first comprehensive attempt to tax ‘excessive’ ...

    • Acting in the public interest: Accounting for the vulnerable 

      Burns, J; Jollands, S (Taylor & Francis (Routledge), 26 June 2020)
      This article seeks to initiate research around the potential roles of the accounting profession for tackling the challenges of the vulnerable. Its backdrop is the current consideration of the profession’s public interest ...

    • Empirical evidence on audit quality under a dual mandatory auditor rotation rule 

      Horton, J; Livne, G; Pettinicchio, A (Taylor & Francis (Routledge) for European Accounting Association, 21 April 2020)
      Regulators in the US ruled against introducing mandatory firm rotations in addition to the existing rule for periodic partner rotations. In contrast, European regulators ruled in favour of a dual mandatory rotation rule ...

    • Do stress tests affect bank liquidity creation? 

      Nguyen, TVH; Ahmed, S; Chevapatrakul, T; et al. (Elsevier, 13 April 2020)
      We examine the impact of Federal Reserve stress tests from 2009 to 2016 on U.S. bank liquidity creation. Empirical results show that regulatory stress tests have a negative effect on both onand off-balance sheet bank ...

    • Public-to-Private Buyouts and Innovation 

      Cumming, DJ; Peter, R; Tarsalewska, M (Wiley for British Academy of Management, 18 May 2020)
      We study the effect of public-to-private buyout transactions on investments in innovation using an international sample over the 1997-2017 period. We use patent counts and citations to proxy for the quantity, quality, ...