鈥榃elcome tax鈥� helps Quebec cities generate their own revenue
In 2022, Quebec鈥檚 so-called 鈥榳elcome tax鈥� 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鈥檚 surname translates into English as 鈥榳elcome鈥�.
Information aggregation to form earnings expectations: Evidence from CEO networks and management forecast accuracy
Authors: Sam (Sunghan) Lee, Steven R. Matsunaga, Peter (Seung Hwan) Oh, Hyun A. Hong
Climatic Disasters and Distracted Analysts
Authors:聽Yuqi Han, Connie X. Mao, Hongping Tan and Chi Zhang
Delve: Why Accounting Holds the Key to Successful Sustainability Initiatives, with Brian Wenzel
What does accounting have to do with sustainability? Essentially, everything. Just as research and regulations around sustainability have expanded in recent years, so has sustainability accounting, focusing on activities of an organization that have a direct impact on its environmental, social, and governance (ESG) aspects.
Prof Roh awarded FRQSC New Academics Grant
Congratulations to Yongoh Roh,聽Assistant Professor in Accounting, who has been聽awarded the聽2023-2024 FRQSC New Academics Grant聽(Soutien 脿 la recherche pour la rel猫ve professorale)
鈥淐oncurrence sur le march茅 du travail et politique de divulgation de renseignements par les soci茅t茅s鈥� (鈥淟abor Market Competition and Corporate Disclosure Policy鈥�)
Professor Oh awarded SSHRC Insight Development Grant
Congratulations to Seung Hwan (Peter) Oh,聽Assistant Professor in Accounting,聽awarded a 2022-2023 SSHRC Insight Development Grant
鈥淚ncentive System Design When Earnings Congruence is Low鈥�
Professor Tan and Guang Ma awarded SSHRC Insight Grant
Congratulations to Hongping Tan,聽Associate Professor in Accounting聽and聽Guang Ma, former 捆绑SM社区 Desautels Assistant Professor in Accounting who were awarded a 2022 SSHRC Insight Grant.
鈥淧rivate Interaction with Management: Evidence from Textual Analysis of Analyst Reports鈥�
Professor Oh awarded 2022-2023 FRQSC New Academics Grant
Congratulations to聽Seung Hwan (Peter) Oh, Assistant Professor in Accounting, who has been awarded the 2022-2023 FRQSC New Academics Grant聽(Soutien 脿 la recherche pour la rel猫ve professorale) for his project titled聽鈥淗ow Do You Want to Evaluate Your CEO? The Role of Subjective Evaluation when Objective Indicators Malfunction鈥� (鈥淐omment souhaitez-vous 茅valuer votre chef de la direction?
Delve podcast: New Normal: Can Global Financial Transparency Deter Corporate Tax Avoidance? with Preetika Joshi
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.
Desautels鈥� event highlights innovative research and recognizes scholars
On Friday, May 13, members of the Desautels Faculty of Management gathered to celebrate the innovative and impactful research conducted by its scholars.聽
Fifteen professors were on hand to deliver two-minute presentations of their most interesting and research.
Institutional Trading around Corporate News: Evidence from Textual Analysis
Authors: A.G. Huang, Hongping Tan, and R. Wermers Publication: The Review of Financial Studies, Volume 33, Issue 10, October 2020, Pages 4627-4675. Abstract:
The Effects of Analyst-Country Institutions on Biased Research: Evidence from Target Prices
Authors: M.T. Bradshaw, A.G. Huang, and Hongping Tan Publication: Journal of Accounting Research, Volume 57, Issue 1, March 2019, Pages 85-120.
Does Private Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13
Author: Preetika Joshi Publication: Journal of Accounting Research, Volume 58, Issue 2, May 2020, Pages 333-381. Abstract:
Professor Joshi awarded 2021 FRQSC New Academics Grant
Congratulations to聽Preetika Joshi,聽Assistant Professor in Accounting, who has been awarded the 2021 FRQSC New Academics Grant聽(Soutien 脿 la recherche pour la rel猫ve professorale) for her project titled 鈥淒oes Artificial Intelligence and Machine Learning Improve the Tax Enforcement Function?鈥澛�(L鈥檌ntelligence artificielle et l鈥檃pprentissage automatique am茅liorent-ils la fonction de mise en recouvrem
Operating Lease as Alternative Financing for REITs: a Viable Strategy or a Sign of Trouble?
Authors: E. Devos, E. Devos, H. Li and Desmond Tsang
Publication: The Journal of Real Estate Finance and Economics, Forthcoming
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