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University of Texas at Austin (McCombs)
(51 results)-
White Papers
Leveraging Dynamic Spare Capacity in Wireless Systems to Conserve Mobile Terminals' Energy
September 4, 2009, 12:00am PDT
This paper studies several ways in which mobile terminals can backoff on their uplink transmit power in order to extend battery lifetimes. This is particularly effective when a wireless system is...
Provided by University of Texas at Austin (McCombs)
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White Papers
The Orc Programming Language
October 7, 2009, 12:00am PDT
Orc was originally presented as a process calculus. It has now evolved into a full programming language, which will be described in this paper. The language has the structure and feel of a...
Provided by University of Texas at Austin (McCombs)
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White Papers
Self-Selection And The Forecasting Abilities Of Female Equity Analysts
May 30, 2009, 12:00am PDT
This paper investigates whether there are systematic differences between the forecasting style and abilities of female and male analysts, and whether market participants recognize these...
Provided by University of Texas at Austin (McCombs)
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White Papers
Do Endowment Funds Select The Optimal Mix Of Active And Passive Risks?
December 12, 2009, 12:00am PST
The investment decision confronting managers of multi-asset class portfolios can be characterized in terms of the passive (i.e., benchmark or policy) and active (i.e., market timing and security...
Provided by University of Texas at Austin (McCombs)
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White Papers
Asset Allocation And Portfolio Performance: Evidence From University Endowment Funds
January 7, 2010, 12:00am PST
The author use university endowment funds to study the relationship between asset allocation decisions and performance in multiple asset class portfolios. Although endowments differ substantially...
Provided by University of Texas at Austin (McCombs)
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White Papers
Market Liquidity, Asset Prices, And Welfare
August 1, 2008, 12:00am PDT
This paper presents an equilibrium model for the demand and supply of liquidity and its impact on asset prices and welfare. The author show that when constant market presence is costly, purely...
Provided by University of Texas at Austin (McCombs)
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White Papers
Mutual Fund Tax Clienteles
March 11, 2010, 12:00am PST
Mutual funds are pooled investment vehicles with diverse tax clienteles - taxable accounts and tax-qualified retirement accounts. Paper investigates whether the characteristics, investment...
Provided by University of Texas at Austin (McCombs)
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White Papers
Sentiment-Driven Overvaluation And Management Forecasting Strategies
January 1, 2010, 12:00am PST
Prior research suggests that managers adopt disclosure strategies to exacerbate sentiment driven overvaluation, concluding that managers either "Keep quiet" or inject bias into certain voluntary...
Provided by University of Texas at Austin (McCombs)
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White Papers
Management Earnings Forecasts: A Review And Framework
January 11, 2008, 12:00am PST
In this paper, author provides a framework in which to view management earnings forecasts. By evaluating management earnings forecast research within the context of this framework, author renders...
Provided by University of Texas at Austin (McCombs)
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White Papers
Taxable And Tax-Deferred Investing: A Tax-Arbitrage Approach
March 1, 2008, 12:00am PST
The authors analyze an intertemporal portfolio problem with both taxable and tax-deferred retirement accounts. Using a tax-arbitrage argument, they identify conditions under which the optimal...
Provided by University of Texas at Austin (McCombs)
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White Papers
Interpreting The Book-Tax Income Gap As Earnings Management Or Tax Sheltering
March 1, 2010, 12:00am PST
The measured book-tax gap is often used as a surrogate for one of the behaviors that influences the gap - earnings management or tax sheltering - without adjusting for the effect of other...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Did FIN 48 Arrest The Trend In Multistate Tax Aggressiveness?
November 25, 2009, 12:00am PST
This paper examines whether state corporate Effective Tax Rates (ETRs) that began trending downward in the 1990s rose in response to FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty...
Provided by University of Texas at Austin (McCombs)
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White Papers
Do Debt Constraints Influence Firms' Sensitivity To A Temporary Tax Holiday On Repatriations?
February 3, 2010, 12:00am PST
This paper examines whether U.S. multinationals' private and public debt constraints influence their responses to a temporary reduction in repatriation taxes. Using a sample of 421 U.S....
Provided by University of Texas at Austin (McCombs)
-
White Papers
Consensus Information And Non-Professional Investors? Reaction To The Revelation Of Estimate Inaccuracies
May 6, 2009, 12:00am PDT
To curb opportunism in financial reporting, scholars and regulators have proposed that firms be required to report reconciliations of prior year estimates. The author provides experimental...
Provided by University of Texas at Austin (McCombs)
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White Papers
Managing Project Failure Risk Through Contingent Contracts In Procurement Auctions
July 1, 2009, 12:00am PDT
Procurement auctions are sometimes plagued with a chosen supplier's failing to accomplish a project successfully. The risk of project failure is considerable, especially when the buyer has...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Oligopolistic Pricing With Online Search
June 11, 2010, 12:00am PDT
The author set up a game-theoretic model to examine the oligopolistic price competition, considering two features of online search: the existence of a common search ordering and shoppers who have...
Provided by University of Texas at Austin (McCombs)
-
White Papers
The Interaction Between Knowledge Codification And Knowledge Sharing Networks
December 1, 2008, 12:00am PST
Current Knowledge Management (KM) technologies and strategies advocate two different approaches: knowledge codification and knowledge sharing networks. However, the extant literature has paid...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Too Organic For Organic Listing? Interplay Between Organic And Sponsored Listing In Search Advertising
May 1, 2009, 12:00am PDT
This paper aims to answer three major questions related to the unexplored role of organic listing in online search advertising: (1) Should advertisers who are already placed at top slots in the...
Provided by University of Texas at Austin (McCombs)
-
White Papers
To Place Better Or Price Cheaper? Bidding And Pricing Under Keyword Advertising
February 1, 2009, 12:00am PST
This paper considers an integrated game-theoretic model in which firms compete for advertising positions and then compete in price for customers in a product market. Positions are differentiated...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Securitization And Real Investment In Incomplete Markets
January 1, 2009, 12:00am PST
This paper studies the impact of financial innovations on real investment decisions within the frame-work of an incomplete market economy comprised of firms, investors, and an intermediary. The...
Provided by University of Texas at Austin (McCombs)
-
White Papers
SafeStore: A Durable and Practical Storage System
June 4, 2007, 12:00am PDT
This paper presents SafeStore, a distributed storage system designed to maintain long-term data durability despite conventional hardware and software faults, environmental disruptions, and...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Adaptive Data Quality for Persistent Queries in Sensor Networks
February 5, 2008, 12:00am PST
Wireless sensor networks are emerging as a convenient mechanism to constantly monitor the physical world. The volume of information in such networks can be extremely large and, to be meaningful to...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Robust Dynamic Continuous Network Design Problem
January 18, 2008, 12:00am PST
A robust optimization model is presented for the dynamic traffic assignment - based continuous network design problem, which accounts for a bi-level objective and long-term origin - destination...
Provided by University of Texas at Austin (McCombs)
-
White Papers
PAQ: Persistent Adaptive Query Middleware for Dynamic Environments
April 27, 2009, 12:00am PDT
Pervasive computing applications often entail continuous monitoring tasks, issuing persistent queries that return continuously updated views of the operational environment. This paper presents...
Provided by University of Texas at Austin (McCombs)
-
White Papers
An Assessment of Middleware Platforms for Accessing Remote Services
May 1, 2010, 12:00am PDT
Due to the shift from Software-As-A-Product (SaaP) to Software-As-A-Service (SaaS), software components that were developed to run in a single address space must increasingly be accessed remotely...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Depot: Cloud Storage With Minimal Trust (Extended Version)
October 15, 2010, 12:00am PDT
The paper describes the design, implementation, and evaluation of Depot, a cloud storage system that minimizes trust assumptions. Depot tolerates buggy or malicious behavior by any number of...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Exploring Application and Infrastructure Adaptation on Hybrid Grid-Cloud Infrastructure
April 30, 2010, 12:00am PDT
Clouds are emerging as an important class of distributed computational resources and are quickly becoming an integral part of production computational infrastructures. An important but...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Routed Inter-ALU Networks for ILP Scalability and Performance
January 1, 2011, 12:00am PST
Modern processors rely heavily on broadcast networks to bypass instruction results to dependent instructions in the pipeline. However, as clock rates increase, architectures get wider, and...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Remote Batch Invocation for Web Services Document-Oriented Web Services With Object-Oriented Interfaces
November 5, 2010, 12:00am PDT
The Web Service Description Language defines a service as a procedure whose inputs and outputs are structured XML data values, sometimes called documents. In this paper the authors argue that...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Remote Batch Invocation for Web Services: Document-Oriented Web Services With Object-Oriented Interfaces
March 25, 2009, 12:00am PDT
The Web Service Description Language defines a service as a procedure whose inputs and outputs are arbitrarily structured data values, sometimes called documents. This paper argues that...
Provided by University of Texas at Austin (McCombs)
-
White Papers
On the Scalability of an Automatically Parallelized Irregular Application
July 19, 2008, 12:00am PDT
Irregular applications, i.e., programs that manipulate pointer-based data structures such as graphs and trees, constitute a challenging target for parallelization because the amount of parallelism...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Incentive-Aware Routing in DTNs
September 8, 2008, 12:00am PDT
Disruption Tolerant Networks (DTNs) are a class of networks in which no contemporaneous path may exist between the source and destination at a given time. In such a network, routing takes place...
Provided by University of Texas at Austin (McCombs)
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White Papers
S4: Small State and Small Stretch Compact Routing Protocol for Large Static Wireless Networks
March 20, 2010, 12:00am PDT
Routing protocols for large wireless networks must address the challenges of reliable packet delivery at increasingly large scales and with highly limited resources. Attempts to reduce routing...
Provided by University of Texas at Austin (McCombs)
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White Papers
Greedy Receivers in IEEE 802.11 Hotspots: Impacts and Detection
December 6, 2009, 12:00am PST
As wireless hotspot business becomes a tremendous financial success, users of these networks have increasing motives to misbehave in order to obtain more bandwidth at the expense of other users....
Provided by University of Texas at Austin (McCombs)
-
White Papers
Manufacturability Aware Routing
August 1, 2007, 12:00am PDT
Nanometer VLSI design is facing increasing challenges from the manufacturing limitations. These manufacturing/process challenges include the printability issues due to deep sub-wavelength...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Lithography Friendly Routing: From Construct-by-Correction to Correct-by-Construction
May 31, 2008, 12:00am PDT
Deep sub-wavelength lithography, i.e., using the 193nm lithography to print 45nm, 32nm, and possibly 22nm integrated circuits, is one of the most fundamental limitations for the continuous CMOS...
Provided by University of Texas at Austin (McCombs)
-
White Papers
On Wireless Scheduling With Partial Channel-State Information
October 6, 2007, 12:00am PDT
The authors consider a single server serving a time-slotted queued system of multiple flows, where not more than one channel can be serviced in a single time slot. Each flow has exogenous...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Zmail : Zero-Sum Free Market Control of Spam
January 1, 2011, 12:00am PST
The problem of spam is a classic "Tragedy of the commons". This paper proposes the Zmail protocol as a way to preserve email as a "Free" common resource for most users, while imposing enough cost...
Provided by University of Texas at Austin (McCombs)
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White Papers
On Sharing Viral Video Over an Ad Hoc Wireless Network
January 26, 2011, 12:00am PST
The proliferation of mobile devices that can stream video (laptops, smartphones, and tablets) has marked a dramatic increase in demand for streaming video. At the same time, content generation and...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Analytical Evaluation of Fractional Frequency Reuse for OFDMA Cellular Networks
January 26, 2011, 12:00am PST
Fractional Frequency Reuse (FFR) is an interference management technique well-suited to OFDMA based cellular networks wherein the cells are partitioned into spatial regions with different...
Provided by University of Texas at Austin (McCombs)
-
Whitepapers
Analysis of Fundamental Limits for Partial Connectivity in Wireless Networks
October 27, 2009, 12:00am PDT
The authors consider large, random network topologies, typical in sensor or ad-hoc networks. Achieving full connectivity in these networks is hard, as it is known to asymptotically require...
Provided by University of Texas at Austin (McCombs)
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Whitepapers
Diversity and Multiplexing of Opportunistic Shared Relay Channel and The X-Relay Channel
October 27, 2009, 12:00am PDT
In this paper, the authors study opportunistic communication in two relay channels, the Shared Relay Channel (SRC) and the X-Relay Channel (XRC). The shared relay channel consists of multiple...
Provided by University of Texas at Austin (McCombs)
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Whitepapers
Novel Reliability-Based Hybrid ARQ Technique
October 27, 2009, 12:00am PDT
In this paper, the authors propose a novel technique for Hybrid Automatic Repeat reQuest (HARQ) systems where turbo codes are used as the Forward Error Correction (FEC) techniques. This technique...
Provided by University of Texas at Austin (McCombs)
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Whitepapers
Extending Order Preserving Encryption for Multi-User Systems
February 16, 2012, 12:00am PST
Several Order Preserving Encryption (OPE) algorithms have been developed in the literature to support search on encrypted data. However, existing OPE schemes only consider a single encryption key,...
Provided by University of Texas at Austin (McCombs)
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Whitepapers
A Note for the Ideal Order-Preserving Encryption Object and Generalized Order-Preserving Encryption
June 18, 2012, 12:00am PDT
Order-Preserving Encryption (OPE) preserves the order of data in their ciphertexts and, hence, allows range search on the encrypted data without needing to decrypt them. Security analysis of OPE...
Provided by University of Texas at Austin (McCombs)
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White Papers
Multiclass Support Vector Machines for Adaptation in MIMO-OFDM Wireless Systems
July 12, 2009, 12:00am PDT
In MIMO-OFDM systems, by matching transmitter parameters such as modulation order and coding rate, link adaptation can increase the throughput significantly. However, creating a tractable...
Provided by University of Texas at Austin (McCombs)
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White Papers
Political Power May Lead To Lower Taxes For Federal Contractors
November 10, 2010, 12:00am PST
It's not what you know, it's who you know. And how you use those relationships to your benefit. That was the underlying theme in a presentation on tax accounting research by Professor Lillian...
Provided by University of Texas at Austin (McCombs)
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White Papers
Srinivasan Talks Social Media Effects And Online Reviews
March 31, 2011, 12:00am PDT
Being a professor in the business school is fun, said Raji Srinivasan, associate professor of marketing at McCombs. "You get to spend time with the future of the world." Srinivasan gave a paper...
Provided by University of Texas at Austin (McCombs)
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White Papers
Unbounded HIBE and Attribute-Based Encryption
January 26, 2011, 12:00am PST
In this paper, the authors present HIBE and ABE schemes which are "Unbounded" in the sense that the public parameters do not impose additional limitations on the functionality of the systems. In...
Provided by University of Texas at Austin (McCombs)
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White Papers
Series Expansion for Interference in Wireless Networks
January 20, 2011, 12:00am PST
The spatial correlations in transmitter node locations introduced by common multiple access protocols makes the analysis of interference, outage, and other related metrics in a wireless network...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Analytical Evaluation of Fractional Frequency Reuse for OFDMA Cellular Networks
January 26, 2011, 12:00am PST
Fractional Frequency Reuse (FFR) is an interference management technique well-suited to OFDMA based cellular networks wherein the cells are partitioned into spatial regions with different...
Provided by University of Texas at Austin (McCombs)
-
White Papers
On Sharing Viral Video Over an Ad Hoc Wireless Network
January 26, 2011, 12:00am PST
The proliferation of mobile devices that can stream video (laptops, smartphones, and tablets) has marked a dramatic increase in demand for streaming video. At the same time, content generation and...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Zmail : Zero-Sum Free Market Control of Spam
January 1, 2011, 12:00am PST
The problem of spam is a classic "Tragedy of the commons". This paper proposes the Zmail protocol as a way to preserve email as a "Free" common resource for most users, while imposing enough cost...
Provided by University of Texas at Austin (McCombs)
-
White Papers
On Wireless Scheduling With Partial Channel-State Information
October 6, 2007, 12:00am PDT
The authors consider a single server serving a time-slotted queued system of multiple flows, where not more than one channel can be serviced in a single time slot. Each flow has exogenous...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Lithography Friendly Routing: From Construct-by-Correction to Correct-by-Construction
May 31, 2008, 12:00am PDT
Deep sub-wavelength lithography, i.e., using the 193nm lithography to print 45nm, 32nm, and possibly 22nm integrated circuits, is one of the most fundamental limitations for the continuous CMOS...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Manufacturability Aware Routing
August 1, 2007, 12:00am PDT
Nanometer VLSI design is facing increasing challenges from the manufacturing limitations. These manufacturing/process challenges include the printability issues due to deep sub-wavelength...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Greedy Receivers in IEEE 802.11 Hotspots: Impacts and Detection
December 6, 2009, 12:00am PST
As wireless hotspot business becomes a tremendous financial success, users of these networks have increasing motives to misbehave in order to obtain more bandwidth at the expense of other users....
Provided by University of Texas at Austin (McCombs)
-
White Papers
S4: Small State and Small Stretch Compact Routing Protocol for Large Static Wireless Networks
March 20, 2010, 12:00am PDT
Routing protocols for large wireless networks must address the challenges of reliable packet delivery at increasingly large scales and with highly limited resources. Attempts to reduce routing...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Incentive-Aware Routing in DTNs
September 8, 2008, 12:00am PDT
Disruption Tolerant Networks (DTNs) are a class of networks in which no contemporaneous path may exist between the source and destination at a given time. In such a network, routing takes place...
Provided by University of Texas at Austin (McCombs)
-
White Papers
On the Scalability of an Automatically Parallelized Irregular Application
July 19, 2008, 12:00am PDT
Irregular applications, i.e., programs that manipulate pointer-based data structures such as graphs and trees, constitute a challenging target for parallelization because the amount of parallelism...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Remote Batch Invocation for Web Services: Document-Oriented Web Services With Object-Oriented Interfaces
March 25, 2009, 12:00am PDT
The Web Service Description Language defines a service as a procedure whose inputs and outputs are arbitrarily structured data values, sometimes called documents. This paper argues that...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Remote Batch Invocation for Web Services Document-Oriented Web Services With Object-Oriented Interfaces
November 5, 2010, 12:00am PDT
The Web Service Description Language defines a service as a procedure whose inputs and outputs are structured XML data values, sometimes called documents. In this paper the authors argue that...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Routed Inter-ALU Networks for ILP Scalability and Performance
January 1, 2011, 12:00am PST
Modern processors rely heavily on broadcast networks to bypass instruction results to dependent instructions in the pipeline. However, as clock rates increase, architectures get wider, and...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Exploring Application and Infrastructure Adaptation on Hybrid Grid-Cloud Infrastructure
April 30, 2010, 12:00am PDT
Clouds are emerging as an important class of distributed computational resources and are quickly becoming an integral part of production computational infrastructures. An important but...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Depot: Cloud Storage With Minimal Trust (Extended Version)
October 15, 2010, 12:00am PDT
The paper describes the design, implementation, and evaluation of Depot, a cloud storage system that minimizes trust assumptions. Depot tolerates buggy or malicious behavior by any number of...
Provided by University of Texas at Austin (McCombs)
-
White Papers
An Assessment of Middleware Platforms for Accessing Remote Services
May 1, 2010, 12:00am PDT
Due to the shift from Software-As-A-Product (SaaP) to Software-As-A-Service (SaaS), software components that were developed to run in a single address space must increasingly be accessed remotely...
Provided by University of Texas at Austin (McCombs)
-
White Papers
PAQ: Persistent Adaptive Query Middleware for Dynamic Environments
April 27, 2009, 12:00am PDT
Pervasive computing applications often entail continuous monitoring tasks, issuing persistent queries that return continuously updated views of the operational environment. This paper presents...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Robust Dynamic Continuous Network Design Problem
January 18, 2008, 12:00am PST
A robust optimization model is presented for the dynamic traffic assignment - based continuous network design problem, which accounts for a bi-level objective and long-term origin - destination...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Adaptive Data Quality for Persistent Queries in Sensor Networks
February 5, 2008, 12:00am PST
Wireless sensor networks are emerging as a convenient mechanism to constantly monitor the physical world. The volume of information in such networks can be extremely large and, to be meaningful to...
Provided by University of Texas at Austin (McCombs)
-
White Papers
SafeStore: A Durable and Practical Storage System
June 4, 2007, 12:00am PDT
This paper presents SafeStore, a distributed storage system designed to maintain long-term data durability despite conventional hardware and software faults, environmental disruptions, and...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Securitization And Real Investment In Incomplete Markets
January 1, 2009, 12:00am PST
This paper studies the impact of financial innovations on real investment decisions within the frame-work of an incomplete market economy comprised of firms, investors, and an intermediary. The...
Provided by University of Texas at Austin (McCombs)
-
White Papers
To Place Better Or Price Cheaper? Bidding And Pricing Under Keyword Advertising
February 1, 2009, 12:00am PST
This paper considers an integrated game-theoretic model in which firms compete for advertising positions and then compete in price for customers in a product market. Positions are differentiated...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Too Organic For Organic Listing? Interplay Between Organic And Sponsored Listing In Search Advertising
May 1, 2009, 12:00am PDT
This paper aims to answer three major questions related to the unexplored role of organic listing in online search advertising: (1) Should advertisers who are already placed at top slots in the...
Provided by University of Texas at Austin (McCombs)
-
White Papers
The Interaction Between Knowledge Codification And Knowledge Sharing Networks
December 1, 2008, 12:00am PST
Current Knowledge Management (KM) technologies and strategies advocate two different approaches: knowledge codification and knowledge sharing networks. However, the extant literature has paid...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Oligopolistic Pricing With Online Search
June 11, 2010, 12:00am PDT
The author set up a game-theoretic model to examine the oligopolistic price competition, considering two features of online search: the existence of a common search ordering and shoppers who have...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Managing Project Failure Risk Through Contingent Contracts In Procurement Auctions
July 1, 2009, 12:00am PDT
Procurement auctions are sometimes plagued with a chosen supplier's failing to accomplish a project successfully. The risk of project failure is considerable, especially when the buyer has...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Consensus Information And Non-Professional Investors? Reaction To The Revelation Of Estimate Inaccuracies
May 6, 2009, 12:00am PDT
To curb opportunism in financial reporting, scholars and regulators have proposed that firms be required to report reconciliations of prior year estimates. The author provides experimental...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Do Debt Constraints Influence Firms' Sensitivity To A Temporary Tax Holiday On Repatriations?
February 3, 2010, 12:00am PST
This paper examines whether U.S. multinationals' private and public debt constraints influence their responses to a temporary reduction in repatriation taxes. Using a sample of 421 U.S....
Provided by University of Texas at Austin (McCombs)
-
White Papers
Did FIN 48 Arrest The Trend In Multistate Tax Aggressiveness?
November 25, 2009, 12:00am PST
This paper examines whether state corporate Effective Tax Rates (ETRs) that began trending downward in the 1990s rose in response to FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty...
Provided by University of Texas at Austin (McCombs)
-
White Papers
Interpreting The Book-Tax Income Gap As Earnings Management Or Tax Sheltering
March 1, 2010, 12:00am PST
The measured book-tax gap is often used as a surrogate for one of the behaviors that influences the gap - earnings management or tax sheltering - without adjusting for the effect of other...
Provided by University of Texas at Austin (McCombs)
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