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Taxation, regulation, and the organizational structure of property-casualty insurers
16 references·0 citing·39 second hop
Taxation, regulation, and the organizational structure of property-casualty insurers (1995)Taxation, regulation, and the organizatio…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…Studies in international taxation (1994)Studies in international taxa…Managerial Discretion, Regulation, and Stock Insurer Ownership Structure (1994)Managerial Discretion, Regula…The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions (1993)The Impact of U.S. Tax Law Re…Studies in International Taxation (1993)Studies in International Taxa…Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)Geographic Income Shifting by…Income Shifting in U.S. Multinational Corporations (1991)Income Shifting in U.S. Multi…Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks (1990)Tax Planning, Regulatory Capi…Incentives for unconsolidated financial reporting (1990)Incentives for unconsolidated…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…The Political Economy of Regulation: The Case of Insurance (1989)The Political Economy of Regu…Ownership Structure across Lines of Property-Casualty Insurance (1988)Ownership Structure across Li…Ownership Structure Across Lines of Property-Casualty Insurance (1988)Ownership Structure Across Li…Regulatory Issue Networks in a Federal System (1986)Regulatory Issue Networks in …The Politics of Public Utility Regulation (1983)The Politics of Public Utilit…Taxes and Business Strategy: A Planning Approach (1991)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Accounting earnings and top executive compensation (1993)Why Do Firms Hold so Much Cash? A Tax-Based Explanation (2005)Transfer Pricing by U.S.-Based Multinational Firms (2006)Toward a More General Theory of Regulation (1976)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Earnings management: a perspective (2001)Specification Tests in Econometrics (1978)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Loan loss provisioning and economic slowdowns: too much, too late? (2003)The crisis of fair-value accounting: Making sense of the recent debate (2009)The Problem of Social Cost (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Capital and risk in property-liability insurance markets (1996)Performance and trade‐offs in Microfinance Organisations—Does ownership matter? (2008)Is there a difference in performance by the legal status of microfinance institutions? (2010)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Meta-Analytic Procedures for Social Research. (1994)Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Credit Cycles, Credit Risk, and Prudential Regulation (2005)Discretionary Revenues as a Measure of Earnings Management (2010)The Capital Structure Puzzle (1984)The Capital Structure Puzzle (1984)Optimistic reporting in the property- casualty insurance industry (1992)Fair value disclosures by bank holding companies (1996)Interactions between domestic and foreign investment (1992)The costs of shared ownership: Evidence from international joint ventures (2004)The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors (2012)Nonfinancial disclosures across Anglo-American countries (2001)Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries (2003)Evaluating the Advocacy Coalition Framework (1994)The Politics of Gay and Lesbian Rights: Expanding the Scope of the Conflict (1996)Quiet Politics and Business Power: Corporate Control in Europe and Japan (2010)Guaranty funds and risk-taking evidence from the insurance industry (1997)
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References

  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
  • 1986Regulatory Issue Networks in a Federal System415 cited
  • 1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes278 cited
  • 1988Ownership Structure Across Lines of Property-Casualty Insurance273 cited
  • 1988Ownership Structure across Lines of Property-Casualty Insurance232 cited
  • 1993The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions223 cited
  • 1991Income Shifting in U.S. Multinational Corporations171 cited
  • 1994Managerial Discretion, Regulation, and Stock Insurer Ownership Structure164 cited
  • 1983The Politics of Public Utility Regulation163 cited
  • 1989The Political Economy of Regulation: The Case of Insurance132 cited
  • 1994Studies in international taxation124 cited
  • 1993

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Studies in International Taxation
120 cited
  • 1990Incentives for unconsolidated financial reporting82 cited
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