News for Current students

Monday, July 8, 2019

SAF Convocation Ceremony 2019

Graduating SAF Students
by Ruobing Yu, Spring 2019 SAF Co-op Student

On the evening of Wednesday, June 12th, 2019, I had the pleasure of attending the School of Accounting and Finance’s (SAF) convocation ceremony, celebrating the graduation of 250 Accounting and Financial Management (AFM) students, 23 Computing and Financial Management (CFM) students, 15 Master of Taxation students, and 2 PhD of Accounting students. This marks the second year in a row where SAF had its own dedicated convocation ceremony, and the first including CFM students, who graduate with the Math faculty on alternating years.

Monday, May 13, 2019

Does corporate income tax avoidance require risk-taking?

 

In a recent study published in The Accounting Review, Assistant Professor Kaishu Wu, School of Accounting and Finance and his colleagues David Guenther and Ryan Wilson (both at the University of Oregon) examine whether high levels of corporate income tax avoidance are achieved with additional risk-taking. In other words, do firms first exhaust relatively “safe” tax planning strategies before turning to “risky” strategies, as they pursue more tax savings?

Monday, May 13, 2019

Unrecognized Asset Values affect the Relation between Equity Returns and Debt Valuation Adjustment

When a firm suffers from a credit downgrade, will it be possible for the firm to record a large unrealized gain in its income? The answer is yes under the accounting standard SFAS No. 159 of the U.S. GAAP.

Monday, May 13, 2019

Does Board Expertise Always Enhance Firm Performance?

Policy makers and regulators generally believe firms should enlist directors with more expertise. For example, the U.S.

Monday, May 13, 2019

The association between director overcompensation and related party transactions prone to insider opportunism

Related party transactions (hereafter RPTs) involve a transfer of resources, services, or obligations between a reporting entity and a related party (SFAS 57; IAS 24). Although not all RPTs are “bad," prior research documents that some RPTs reflect insider opportunism and are harmful to shareholders.

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