Showing results 211 - 220 of 234
Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig? Stephen Shay, February 2014, Paper. "An affiliated corporate group consists of…
The Impact of Corporate Sustainability on Organizational Processes and Performance. George Serafeim, Robert Eccles, 2014, Paper. "We investigate the effect of corporate…
Mini West Virginias: Corporations as Government Dependents. Lauren Cohen, Joshua Coval, Christopher Malloy, 2014, Paper. "Much like states that rely on government spending,…
SEC’s Non-Decision Decision on Corporate Political Activity a Policy and Political Mistake. John Coates, December 13, 2013, Opinion. "The SEC’s recent decision to take disclosure…
The SEC Delays its Consideration of Rules Requiring Disclosure of Corporate Political Spending. Lucian Bebchuk, December 2, 2013, Opinion. "Last week the Securities and Exchange…
Delaware's Choice. Guhan Subramanian, November 8, 2013, Paper. "This article first documents the shift to annual elections of all directors at most U.S. corporations, and argues…
Pre-Disclosure Accumulations by Activist Investors: Evidence and Policy. Lucian Bebchuk, April 2013, Paper. "The SEC is currently considering a rulemaking petition requesting that…
The International Politics of IFRS Harmonization. Karthik Ramanna, April 2013, Paper. "The globalization of accounting standards as seen through the proliferation of IFRS…
Corporate-Tax Reform Without Tears. Robert Pozen, March 31, 2013, Opinion. "Economists have long recognized the damaging effects of the high U.S. corporate tax—at 35%, the rate is…
US tax reform: Reducing the tax code’s bias for debt. Robert Pozen, February 18, 2013, Opinion. "To begin with, let me summarise the specifics of my proposal, which I detailed in…