Browsing by Author "Christensen, Brant"
Now showing items 1-3 of 3
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Audit Signals of Accountability and Transparency in the Marketplace of Donor Information
Smith, Mark (2019-05-10)Potential donors have many sources of information when evaluating charities. IRS Form 990 is a readily accessible source of information. Charity rating organizations exist to help donors evaluate charities (i.e. Charity ... -
Creditors’ Rights and Management Forecast Decisions: Evidence from a Quasi-Natural Experiment
Lambert, Deonette (2023-05-12)I study how creditors’ rights affect management’s disclosure decisions, employing the introduction of anti-recharacterization laws in the United States as an exogenous shock to creditors’ rights. These laws increased the ... -
What happens when a net operating loss carryforward is exhausted?
Aku, Hunter (2024-05-10)I study how firm behavior changes after the firm exhausts its NOLC. Prior literature has provided evidence that NOLCs affect firm behavior. Firms that exhaust their NOLC are losing a tax shield and experience a significant ...