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  • 26 Jun 2007
  • First Look

First Look: June 26, 2007

US outbound FPI and FDI, this paper analyzes whether the composition of US outbound capital flows reflect efforts to bypass home country tax regimes and weak host country investor protections. The cross-country analysis indicates that a 10% decrease in a foreign... View Details
Keywords: Martha Lagace
  • Article

Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK

By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details
Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom
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  • 17 Jul 2012
  • First Look

First Look: July 17

Review 90, nos. 7-8 (July-August 2012) Abstract The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral... View Details
Keywords: Sean Silverthorne
  • 21 Oct 2014
  • First Look

First Look: October 21

cross-sectional empirical evidence is most persuasive in favor of agency considerations. Studies centered on the May 2003 dividend tax cut confirm that differences in the taxation of dividends and capital gains have only a second-order... View Details
Keywords: Sean Silverthorne
  • 22 Apr 2014
  • First Look

First Look: April 22

empirical evidence is most persuasive in favor of agency considerations. Studies centered on the May 2003 dividend tax cut confirm that differences in the taxation of dividends and capital gains have only a second-order impact on setting... View Details
Keywords: Sean Silverthorne
  • 01 Jun 2014
  • News

Ready for Takeoff

is now an absolute focal point, meaning that flights typically serving leisure or corporate travelers—the latter accounting for more than 50 percent of current air travel in the country—will be reduced in favor of more site-to-site... View Details
Keywords: Dan Morrell; Air Transportation; Transportation
  • 20 Dec 2016
  • First Look

December 20, 2016

accounting for more than three quarters of U.S. corporate patents. The rise of import competition from China has represented a major competitive shock to the sector, which in theory could benefit or stifle innovation. In this paper we... View Details
Keywords: Carmen Nobel
  • October 2010
  • Teaching Note

From Imitation to Innovation: Zongshen Industrial Group (TN)

By: Willy C. Shih
Teaching Note for 610057. View Details
Keywords: Innovation and Invention; Transformation; Problems and Challenges; Taxation; Information Technology; Selection and Staffing; Talent and Talent Management; Corporate Strategy; Acquisition; Technology Adoption; Supply Chain; Motorcycle Industry
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  • Web

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Fall 2024 Q1Q2 3.0 The Coming of Managerial Capitalism Entrepreneurial Management Tom Nicholas Spring 2025 Q3Q4 3.0 Corporate Finance: Corporate Financial Operations (CFO) Finance C. Fritz Foley Fall 2024... View Details
  • 24 Jun 2014
  • First Look

First Look: June 24

unequal growth and recessions and find that they are sensitive to the assumed distortionary costs of taxation and the year from which preferences are derived. We explore several possible explanations for our findings with available data.... View Details
Keywords: Sean Silverthorne
  • 30 Jan 2018
  • First Look

January 30, 2018

Luck and Support for Classical Benefit-based Taxation By: Weinzierl, Matthew C. Abstract—U.S. survey respondents' views on distributive justice differ in two specific, related ways from what is conventionally assumed in modern optimal tax... View Details
Keywords: Sean Silverthorne
  • 13 Oct 2015
  • First Look

October 13, 2015

Soviet Union fought in the shadow of the capitalist-communist clash. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=49811 forthcoming Journal of Public Economics Does Front-Loading Taxation Increase Savings? Evidence... View Details