Now showing items 1-3 of 3

    • Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment 

      Ramanna, Karthik; Watts, Ross L. (Springer, 2012)
      SFAS 142 requires managers to estimate the current fair value of goodwill to determine goodwill write-offs. In promulgating the standard, the FASB predicted managers will, on average, use the fair value estimates to convey ...
    • Institutional Ownership and Corporate Tax Avoidance: New Evidence 

      Khan, Mozaffar; Srinivasan, Suraj; Tan, Liang (2017-02-07)
      We provide new evidence on the agency theory of corporate tax avoidance (Slemrod, 2004; Crocker and Slemrod, 2005; Chen and Chu, 2005) by showing that increases in institutional ownership are associated with increases in ...
    • The Price of Diversifiable Risk in Venture Capital and Private Equity 

      Ewens, Michael; Jones, Charles; Rhodes-Kropf, Matthew (Oxford University Press (OUP), 2013)
      This paper explores the private equity and venture capital (VC) markets and extends the standard principal-agent problem between the investors and venture capitalist to show how it alters the interaction between the venture ...