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Detecting Earnings Information using...
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O'Brien, William J.
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Detecting Earnings Information using the Luck of the (Double Irish).
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
Detecting Earnings Information using the Luck of the (Double Irish)./
作者:
O'Brien, William J.
面頁冊數:
82 p.
附註:
Source: Dissertation Abstracts International, Volume: 77-09(E), Section: A.
Contained By:
Dissertation Abstracts International77-09A(E).
標題:
Finance. -
電子資源:
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10106189
ISBN:
9781339696393
Detecting Earnings Information using the Luck of the (Double Irish).
O'Brien, William J.
Detecting Earnings Information using the Luck of the (Double Irish).
- 82 p.
Source: Dissertation Abstracts International, Volume: 77-09(E), Section: A.
Thesis (Ph.D.)--Purdue University, 2015.
Previous studies disagree about whether open market repurchase announcements contain information about earnings expectations. Using a regulation that made tax haven-using firms' repurchases more costly as a quasi-natural experiment, I find positive post-repurchase-announcement revisions in earnings expectations for firms using "Double Irish" offshore tax avoidance structures. These results are robust to falsification tests, different types of tax havens, and changes in forecasted and actual earnings. "Double Irish" firms announce fewer repurchase programs than other firms after the regulation, consistent with an increase in their repurchasing costs. These results suggest that certain costly repurchases are announced when outsiders underestimate future earnings.
ISBN: 9781339696393Subjects--Topical Terms:
542899
Finance.
Detecting Earnings Information using the Luck of the (Double Irish).
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Source: Dissertation Abstracts International, Volume: 77-09(E), Section: A.
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Previous studies disagree about whether open market repurchase announcements contain information about earnings expectations. Using a regulation that made tax haven-using firms' repurchases more costly as a quasi-natural experiment, I find positive post-repurchase-announcement revisions in earnings expectations for firms using "Double Irish" offshore tax avoidance structures. These results are robust to falsification tests, different types of tax havens, and changes in forecasted and actual earnings. "Double Irish" firms announce fewer repurchase programs than other firms after the regulation, consistent with an increase in their repurchasing costs. These results suggest that certain costly repurchases are announced when outsiders underestimate future earnings.
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