C S Agnes Cheng
Biographic Data
| ID | 8880686 |
|---|---|
| NAME | C S Agnes Cheng |
| GIVEN NAMES | C S Agnes |
| FAMILY NAME | Cheng |
| SIGNATURE | CHENG C S A |
| VERIFIED | No |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 4 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1988 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 0 |
Ex ante litigation risk and firm restatement decisions: Evidence from district courts
This study examines whether ex ante securities litigation risk prompts firms to make more or less voluntary restatements. The litigation risk is captured by a new measure based on the dismissal rate of the district court where the firm is headquartered. We find that misreporting firms headquartered in lenient (high dismissal rate) court jurisdictions are more likely to make voluntary restatements. Using the U.S. Supreme Court’s Tellabs decision a…
Time Orientation in Languages and Tax Avoidance
Capital Budgeting
Capital budgeting involves decisions on resource allocation, particularly for the production of future goods and services.
Failure of the Net Profit Share Leasing Experiment for Offshore Petroleum Resources
A current trend among oil-producing nations with private oil sectors is to move toward tax systems that are based upon pr ofits rather than production. The authors present a case study of wha t can go wrong with profit-based tax schemes. They study the implemen tation of the net profit share leasing system in the United States in the early 1980s. They conclude that the information requirements of the scheme are heavy, perhaps prohibitive, and tha…
No prominent works on this page.
Failure of the Net Profit Share Leasing Experiment for Offshore Petroleum Resources
A current trend among oil-producing nations with private oil sectors is to move toward tax systems that are based upon pr ofits rather than production. The authors present a case study of wha t can go wrong with profit-based tax schemes. They study the implemen tation of the net profit share leasing system in the United States in the early 1980s. They conclude that the information requirements of the scheme are heavy, perhaps prohibitive, and tha…
Capital Budgeting
Capital budgeting involves decisions on resource allocation, particularly for the production of future goods and services.
Time Orientation in Languages and Tax Avoidance
Ex ante litigation risk and firm restatement decisions: Evidence from district courts
This study examines whether ex ante securities litigation risk prompts firms to make more or less voluntary restatements. The litigation risk is captured by a new measure based on the dismissal rate of the district court where the firm is headquartered. We find that misreporting firms headquartered in lenient (high dismissal rate) court jurisdictions are more likely to make voluntary restatements. Using the U.S. Supreme Court’s Tellabs decision a…
Business (4 works) · Economics (3 works) · Law, Economics, and Judicial Systems (2 works) · Accounting (1 works) · Accounting (1 works) · Actuarial science (1 works) · Auction Theory and Applications (1 works) · Auditing, Earnings Management, Governance (1 works) · Avoidance behaviour (1 works) · Capital budgeting (1 works)