Capital Restructuring and Accounting Compliance Costs: The Case of Publicly Traded Partnerships

Journal of Accounting Research

Volumn 36, Issue 2, 1998, Pages 365-378

  Shelley, Marjorie K ^a   Omer, Thomas C ^b   Atwood, T J ^c  

^a UNIVERSITY OF ILLINOIS AT URBANA CHAMPAIGN   (United States)

^b UNIVERSITY OF ILLINOIS AT CHICAGO   (United States)

^c UNIVERSITY OF MISSOURI   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0032286353     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491483     Document Type: Article

References (15)

1. BELSLEY, D. A. Conditioning Diagnostics: Collinearity and Weak Data in Regression. New York: Wiley, 1991.
2. GREENE, W. H. Econometric Analysis. 2d ed. New York: MacMillan, 1993.
3. GUENTHER, D. A. "Taxes and Organizational Form: A Comparison of Corporations and Master Limited Partnerships." The Accounting Review 67 (January 1992): 17-45.
4. HITE, G., AND J. OWERS. "Security Price Reactions around Corporate Spin-Off Announcements." Journal of Financial Economics 12 (1983): 409-36.
5. HITE, G. L.; J. E. OWERS; AND R. C. ROGERS. "The Separation of Real Estate Operations by Spin-Off." AREUEA Journal 12 (1984): 318-32.
6. JENSEN, M. C. "Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers." American Economic Review 76 (May 1986): 323-29.
7. LANEN, W. L., AND R. THOMPSON. "Stock Price Reactions as Surrogates for the Net Cash Flow Effects of Corporate Policy Decisions." Journal of Accounting and Economics 10 (1988): 311-34.
8. MARTIN, J. D., AND J. W. KENSINGER. "Valuation Effects of Rollout Publicly Traded Partnerships in the Oil and Gas Industry." Managerial and Decision Economics 11 (1990): 143-53.
9. MOORE, W. T.; D. G. CHRISTENSEN; AND R. L. ROENFELDT. "Equity Valuation Effects of Forming Master Limited Partnerships." Journal of Financial Economics 24 (1989): 107-24.
10. MYERS, S., AND N. MAJLUF. "Corporate Financial and Investment Decisions When Firms Have Information That Investors Do Not Have." Journal of Financial Economics 13 (1984): 187-221.
11. PATELL, J. "Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests." Journal of Accounting Research 14 (1976): 246-76.
12. SALKEVER, D. "The Use of Dummy Variables to Compute Predictions, Prediction Errors and Confidence Intervals." Journal of Econometrics 4 (1976): 393-97.
13. SCHIPPER, K., AND A. SMITH. "Effects of Recontracting on Shareholder Wealth: The Case of Voluntary Spin-Offs." Journal of Financial Economics 12 (1983): 437-67.
14. _. "A Comparison of Equity Carve-Outs and Seasoned Equity Offerings: Share Price Effects and Corporate Restructuring." Journal of Financial Economics 15 (1986): 152-86.
15. WOLFSON, M. "Empirical Evidence of Incentive Problems and Their Mitigation in Oil and Gas Tax Shelter Programs." In Principals and Agents: The Structure of Business. Cambridge, Mass.: Harvard Business School Press, 1985.