ÀŠ°óSMÉçÇű News - Accounting (T) /channels/news_feeds/all/term/Accounting%20%28T%29/rss en ‘Welcome tax’ helps Quebec cities generate their own revenue /channels/channels/news/welcome-tax-helps-quebec-cities-generate-their-own-revenue-362212 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>In 2022, Quebec’s so-called ‘welcome tax’ generated more than $1.4 billion for municipalities, with Montreal alone pulling in more than $410 million. Though it sounds like a penalty for new arrivals, its name is actually derived from former Quebec cabinet member Jean Bienvenue, who tabled the bill proposing the tax; Bienvenue’s surname translates into English as ‘welcome’. These municipal-level real estate transfer taxes can range from a few thousand to tens of thousands of dollars, and property buyers must pay within 30 days of closing their purchase.<br /> <br /></p></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">18 </span><span class="month">December </span><span class="year">2024</span></div></div></div></div></div> Wed, 18 Dec 2024 18:48:12 +0000 webfull 205528 at /channels Information aggregation to form earnings expectations: Evidence from CEO networks and management forecast accuracy /channels/channels/news/information-aggregation-form-earnings-expectations-evidence-ceo-networks-and-management-forecast-357110 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p><img alt="Peter (Seung Hwan) Oh" src="/desautels/files/desautels/styles/medium_focal__220_x_220_/public/3.jpg?itok=wgvqer8D" style="width:220px; height:220px; float:left" title="Peter (Seung Hwan) Oh" /></p> <p><strong>Authors: </strong>Sam (Sunghan) Lee, Steven R. Matsunaga,<a href="/desautels/peter-seung-hwan-oh"><b> Peter (Seung Hwan) Oh</b></a>, Hyun A. Hong<b> </b></p> <p><strong>Publication:</strong> <i>Contemporary Accounting Research</i><br /> Articles in advance – published online: January 7, 2024</p> <p><b>Abstract</b>::</p></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">29 </span><span class="month">April </span><span class="year">2024</span></div></div></div></div></div> Mon, 29 Apr 2024 13:01:23 +0000 webfull 199808 at /channels Climatic Disasters and Distracted Analysts /channels/channels/news/climatic-disasters-and-distracted-analysts-356212 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p><img alt="Hongping Tan" src="/desautels/files/desautels/styles/medium_focal__220_x_220_/public/tan-hongping-2023-400x400.jpg?itok=4Zd01W26" style="width:220px; height:220px; float:left; margin:5px" title="Hongping Tan" /></p> <p><strong>Authors: </strong>Yuqi Han, Connie X. Mao, <a href="/desautels/hongping-tan"><b>Hongping</b> <b>Tan</b></a> and Chi Zhang</p> <p><strong>Publication:</strong> <i>Contemporary Accounting Research</i><br /> Articles in advance — published online: December 7, 2023</p> <p><b>Abstract</b>:</p></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">19 </span><span class="month">March </span><span class="year">2024</span></div></div></div></div></div> Tue, 19 Mar 2024 15:12:00 +0000 webfull 198689 at /channels Prof Roh awarded FRQSC New Academics Grant /channels/channels/news/prof-roh-awarded-frqsc-new-academics-grant-348199 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>Congratulations to <a href="//www.mcgill.ca/desautels/yongoh-roh">Yongoh Roh</a>, Assistant Professor in Accounting, who has been awarded the 2023-2024 FRQSC New Academics Grant (Soutien Ă  la recherche pour la relĂšve professorale)</p> <p><strong>“Concurrence sur le marchĂ© du travail et politique de divulgation de renseignements par les sociĂ©tĂ©s”<br /> (“Labor Market Competition and Corporate Disclosure Policy”)</strong></p></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">5 </span><span class="month">May </span><span class="year">2023</span></div></div></div></div></div> Fri, 05 May 2023 16:34:41 +0000 webfull 189506 at /channels Professor Oh awarded SSHRC Insight Development Grant /channels/channels/news/professor-oh-awarded-sshrc-insight-development-grant-347796 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>Congratulations to <a href="//www.mcgill.ca/desautels/peter-seung-hwan-oh">Seung Hwan (Peter) Oh</a>, Assistant Professor in Accounting, awarded a 2022-2023 SSHRC Insight Development Grant</p> <p><strong>“Incentive System Design When Earnings Congruence is Low”</strong></p></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">14 </span><span class="month">April </span><span class="year">2023</span></div></div></div></div></div> Fri, 14 Apr 2023 19:18:05 +0000 webfull 189024 at /channels Professor Tan and Guang Ma awarded SSHRC Insight Grant /channels/channels/news/professor-tan-and-guang-ma-awarded-sshrc-insight-grant-342781 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>Congratulations to <a href="/desautels/hongping-tan">Hongping Tan</a>, Associate Professor in Accounting and Guang Ma, former ÀŠ°óSMÉçÇű Desautels Assistant Professor in Accounting who were awarded a 2022 SSHRC Insight Grant.</p> <p><strong>“Private Interaction with Management: Evidence from Textual Analysis of Analyst Reports”</strong></p></div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/guang-ma-hongping-tan-800x600.jpg?itok=3dHNpzmV" width="160" height="120" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">13 </span><span class="month">October </span><span class="year">2022</span></div></div></div></div></div> Thu, 13 Oct 2022 16:17:50 +0000 webfull 183628 at /channels Professor Oh awarded 2022-2023 FRQSC New Academics Grant /channels/channels/news/professor-oh-awarded-2022-2023-frqsc-new-academics-grant-341045 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>Congratulations to <a href="//www.mcgill.ca/desautels/peter-seung-hwan-oh"><strong>Seung Hwan (Peter) Oh</strong></a>, Assistant Professor in Accounting, who has been awarded the 2022-2023 FRQSC New Academics Grant (Soutien Ă  la recherche pour la relĂšve professorale) for his project titled “How Do You Want to Evaluate Your CEO? The Role of Subjective Evaluation when Objective Indicators Malfunction” (“Comment souhaitez-vous Ă©valuer votre chef de la direction? RĂŽle de l’évaluation subjective en prĂ©sence d’indicateurs objectifs inefficaces”).</p></div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/peter_seung_hwan_oh-ext-2022-300x300.jpg?itok=koKdt_rq" width="160" height="160" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">26 </span><span class="month">August </span><span class="year">2022</span></div></div></div></div></div> Fri, 26 Aug 2022 19:57:05 +0000 webfull 181708 at /channels Delve podcast: New Normal: Can Global Financial Transparency Deter Corporate Tax Avoidance? with Preetika Joshi /channels/channels/news/delve-podcast-new-normal-can-global-financial-transparency-deter-corporate-tax-avoidance-preetika-340052 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>While tax policies are complicated and often seem unfair, new global solutions can both simplify how corporations pay their taxes and make payment more equitable for countries owed their share of tax revenue.</p></div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/delve-new-normal-preetika-joshi-taxes-470x311.jpg?itok=cquIRtNR" width="160" height="106" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">23 </span><span class="month">June </span><span class="year">2022</span></div></div></div></div></div> Thu, 23 Jun 2022 19:18:59 +0000 webfull 180692 at /channels