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Arthur Stenzel
Title
Prof. Dr.
Last Name
Stenzel
First name
Arthur
Email
arthur.stenzel@unisg.ch
Phone
+41 71 224 74 14
Homepage
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1 - 10 of 11
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PublicationKey Audit Matters der Swiss Performance-Index-UnternehmenType: journal articleJournal: Expert FocusVolume: 96Issue: 8
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PublicationMeasuring Corporate Tax Rate and Tax Base Avoidance of U.S. Domestic and U.S. Multinational FirmsType: journal articleJournal: Journal of Accounting and EconomicsVolume: Forthcoming
Scopus© Citations 6 -
PublicationGoodwill-Impairments und Managementwechsel: Eine vergleichende empirische Analyse der DAX- und SMI-Unternehmen.( 2020)Candreja, MarcType: journal articleJournal: KoR – Zeitschrift für internationale und kapitalmarktorientierte RechnungslegungVolume: 1
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PublicationIRS Scrutiny and Corporate Innovation(Wiley, 2020-11)
;Goldman, Nathan ;Lampenius, Niklas ;Radhakrishnan, SureshFeres de Almeida, Jose EliasThe Internal Revenue Service (IRS) administers tax laws enacted by Congress. As part of the IRS’s duties, they often consider taxpayers’ financial statements to help ensure accurate tax reporting and payments. We posit that enhanced financial statement disclosures of tax information under FASB Interpretation Number 48 (FIN 48) lead to more IRS scrutiny and alter the incentives for corporate innovation. Using patent applications as a measure of corporate innovation, we employ a difference-in-difference research design with publicly listed U.S. firms as the treatment group and privately held U.S. firms not subject to the disclosure requirements as the control group. We find robust evidence that following the onset of FIN 48, the number of patent applications by publicly listed firms decreased by 15.4% to 24.3% relative to private firms. This decline in patent applications is attributable to incremental innovation, suggesting that firms lower innovation related to projects with tax benefits that are more likely to be scrutinized by the taxing authorities. These findings suggest that there are real effects of IRS scrutiny and, in particular, real effects of tax disclosures under FIN 48 on corporate innovation.Type: journal articleJournal: Contemporary Accounting ResearchVolume: Forthcoming -
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PublicationCross-Border Investments in Private Firms: The Benefits and Real Effects of Comparability for Foreign Investors( 2022-05-13)
;Allee, KrisType: conference paper -
PublicationConditional conservatism of private and public firms under IFRS( 2018-06-01)Morris, Richard D.Type: conference paper
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