메뉴 건너뛰기




Volumn 78, Issue 1, 2003, Pages 297-325

The influence of tax and nontax factors on banks' choice of organizational form

Author keywords

Deferred tax; Organizational form; Regulatory costs; S corporation

Indexed keywords


EID: 0037289423     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2003.78.1.297     Document Type: Article
Times cited : (37)

References (31)
  • 1
    • 84977733861 scopus 로고
    • Corporate control and the choice of investment financing: The case of corporate acquisitions
    • Amihud, Y., B. Lev, and N. Travlos. 1990. Corporate control and the choice of investment financing: The case of corporate acquisitions. Journal of Finance 45 (2): 603-616.
    • (1990) Journal of Finance , vol.45 , Issue.2 , pp. 603-616
    • Amihud, Y.1    Lev, B.2    Travlos, N.3
  • 2
    • 0013469318 scopus 로고    scopus 로고
    • Organizational form and taxes: An empirical analysis of small businesses
    • Ayers, B., C. B. Cloyd, and J. Robinson. 1996. Organizational form and taxes: An empirical analysis of small businesses. The Journal of the American Taxation Association 18 (Supplement): 49-67.
    • (1996) The Journal of the American Taxation Association , vol.18 , Issue.SUPPL. , pp. 49-67
    • Ayers, B.1    Cloyd, C.B.2    Robinson, J.3
  • 3
    • 0032220235 scopus 로고    scopus 로고
    • Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11
    • _. 1998. Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11. The Accounting Review 73 (2): 195-212.
    • (1998) The Accounting Review , vol.73 , Issue.2 , pp. 195-212
  • 4
    • 0002443819 scopus 로고
    • The effects of fair value accounting on investment portfolio management: How fair is it?
    • Beatty, A. 1995. The effects of fair value accounting on investment portfolio management: How fair is it? Federal Reserve Bank of St. Louis Review 77 (1): 25-39.
    • (1995) Federal Reserve Bank of St. Louis Review , vol.77 , Issue.1 , pp. 25-39
    • Beatty, A.1
  • 5
    • 0013529223 scopus 로고    scopus 로고
    • The impact of explicit and implicit state taxation of U.S. government obligations on the structure of banks' investment and financing portfolios
    • _, and D. Harris. 2001a. The impact of explicit and implicit state taxation of U.S. government obligations on the structure of banks' investment and financing portfolios. The Journal of the American Taxation Association 23 (2): 1-19.
    • (2001) The Journal of the American Taxation Association , vol.23 , Issue.2 , pp. 1-19
    • Harris, D.1
  • 6
    • 0035540339 scopus 로고    scopus 로고
    • Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes
    • _, and _. 2001b. Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes. The Accounting Review 76 (4): 515-536.
    • (2001) The Accounting Review , vol.76 , Issue.4 , pp. 515-536
  • 7
    • 0000812869 scopus 로고    scopus 로고
    • The impact of federal taxes on the use of debt by closely held corporations
    • Cloyd, C. B., S. Limberg, and J. Robinson. 1997. The impact of federal taxes on the use of debt by closely held corporations. National Tax Journal 50 (2): 261-277.
    • (1997) National Tax Journal , vol.50 , Issue.2 , pp. 261-277
    • Cloyd, C.B.1    Limberg, S.2    Robinson, J.3
  • 8
    • 0031206571 scopus 로고    scopus 로고
    • The determinants of organizational form changes: Evidence and implications from real estate
    • Damodaran, A., J. Kose, and C. Liu. 1997. The determinants of organizational form changes: Evidence and implications from real estate. Journal of Financial Economics 45 (2): 169-192.
    • (1997) Journal of Financial Economics , vol.45 , Issue.2 , pp. 169-192
    • Damodaran, A.1    Kose, J.2    Liu, C.3
  • 9
    • 0013501931 scopus 로고    scopus 로고
    • The effect of transaction structure on price: Evidence from subsidiary sales
    • Erickson, M., and S. Wang. 2000. The effect of transaction structure on price: Evidence from subsidiary sales. Journal of Accounting and Economics 30 (1): 59-97.
    • (2000) Journal of Accounting and Economics , vol.30 , Issue.1 , pp. 59-97
    • Erickson, M.1    Wang, S.2
  • 10
    • 0040413797 scopus 로고
    • Accounting for income taxes
    • Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). 1992. Accounting for Income Taxes. Statement of Financial Accounting Standards No. 109. Norwalk, CT: FASB.
    • (1992) Statement of Financial Accounting Standards , vol.109
  • 11
    • 38149148287 scopus 로고
    • Taxes, financial decisions, and organizational form: Evidence from publicly traded partnerships
    • Gentry, W. 1994. Taxes, financial decisions, and organizational form: Evidence from publicly traded partnerships. Journal of Public Economics 53 (2): 223-244.
    • (1994) Journal of Public Economics , vol.53 , Issue.2 , pp. 223-244
    • Gentry, W.1
  • 12
    • 0001092943 scopus 로고
    • The valuation of the deferred tax liability: Evidence from the stock market
    • Givoly, D., and C. Hayn. 1992. The valuation of the deferred tax liability: Evidence from the stock market. The Accounting Review 67 (2): 394-410.
    • (1992) The Accounting Review , vol.67 , Issue.2 , pp. 394-410
    • Givoly, D.1    Hayn, C.2
  • 13
    • 0002870929 scopus 로고
    • Taxes and organizational form: A comparison of corporations and master limited partnerships
    • Guenther, D. 1992. Taxes and organizational form: A comparison of corporations and master limited partnerships. The Accounting Review 67 (1): 17-45.
    • (1992) The Accounting Review , vol.67 , Issue.1 , pp. 17-45
    • Guenther, D.1
  • 14
    • 85038518886 scopus 로고    scopus 로고
    • 1997-1 CB 352. Washington, D.C.: Government Printing Office
    • Internal Revenue Service (IRS). 1996. Cumulative Bulletin Notice 97-5, 1997-1 CB 352. Washington, D.C.: Government Printing Office.
    • (1996) Cumulative Bulletin Notice , vol.97 , Issue.5
  • 15
    • 0031287388 scopus 로고    scopus 로고
    • The impact of inside ownership concentration on the tradeoff between financial and tax reporting
    • Klassen, K. 1997. The impact of inside ownership concentration on the tradeoff between financial and tax reporting. The Accounting Review 72 (3): 455-474.
    • (1997) The Accounting Review , vol.72 , Issue.3 , pp. 455-474
    • Klassen, K.1
  • 16
    • 84985818117 scopus 로고
    • The interpretation of coefficients in models with qualitative dependent variables
    • LeClere, M. 1992. The interpretation of coefficients in models with qualitative dependent variables. Decision Sciences 23 (3): 770-776.
    • (1992) Decision Sciences , vol.23 , Issue.3 , pp. 770-776
    • LeClere, M.1
  • 17
    • 0000964916 scopus 로고
    • Management preferences over accounting standards: A replication and additional tests
    • McKee, A., Jr., T. Bell, and J. Boatsman. 1984. Management preferences over accounting standards: A replication and additional tests. The Accounting Review 59 (4): 647-659.
    • (1984) The Accounting Review , vol.59 , Issue.4 , pp. 647-659
    • McKee A., Jr.1    Bell, T.2    Boatsman, J.3
  • 18
    • 0013502899 scopus 로고    scopus 로고
    • The effect of risk and tax differences on corporate and limited partnership capital structure
    • Omer, T., and W. Terando. 1999. The effect of risk and tax differences on corporate and limited partnership capital structure. National Tax Journal 52 (4): 699-715.
    • (1999) National Tax Journal , vol.52 , Issue.4 , pp. 699-715
    • Omer, T.1    Terando, W.2
  • 19
    • 0038694450 scopus 로고    scopus 로고
    • The influence of tax costs on organizational choice in the natural resource industry
    • _, G. Plesko, and M. Shelley. 2000. The influence of tax costs on organizational choice in the natural resource industry. The Journal of the American Taxation Association 22 (1): 38-55.
    • (2000) The Journal of the American Taxation Association , vol.22 , Issue.1 , pp. 38-55
    • Plesko, G.1    Shelley, M.2
  • 20
    • 0000280219 scopus 로고
    • Taxation, regulation, and the organizational structure of property-casualty insurers
    • Petroni, K., and D. Shackelford. 1995. Taxation, regulation, and the organizational structure of property-casualty insurers. Journal of Accounting and Economics 20 (3): 229-253.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.3 , pp. 229-253
    • Petroni, K.1    Shackelford, D.2
  • 21
    • 84970296874 scopus 로고
    • Corporate taxation and the financial characteristics of firms
    • Plesko, G. 1994. Corporate taxation and the financial characteristics of firms. Public Finance Quarterly 22 (3): 311-334.
    • (1994) Public Finance Quarterly , vol.22 , Issue.3 , pp. 311-334
    • Plesko, G.1
  • 23
    • 0013503413 scopus 로고    scopus 로고
    • The impact of state taxation on the investment portfolio of banks
    • Sawyers, R., and M. Beasley. 1998. The impact of state taxation on the investment portfolio of banks. The Journal of the American Taxation Association 20 (Supplement): 1-14.
    • (1998) The Journal of the American Taxation Association , vol.20 , Issue.SUPPL. , pp. 1-14
    • Sawyers, R.1    Beasley, M.2
  • 24
    • 0001669257 scopus 로고
    • Organizational form choice and the valuation of oil and gas producers
    • Shaw, W., and H. Wier. 1993. Organizational form choice and the valuation of oil and gas producers. The Accounting Review 68 (3): 657-667.
    • (1993) The Accounting Review , vol.68 , Issue.3 , pp. 657-667
    • Shaw, W.1    Wier, H.2
  • 25
    • 0001889167 scopus 로고
    • Corporate characteristics associated with master limited partnership formation
    • Terando, W., and T. Omer. 1993. Corporate characteristics associated with master limited partnership formation. The Journal of the American Taxation Association 15 (1): 23-45.
    • (1993) The Journal of the American Taxation Association , vol.15 , Issue.1 , pp. 23-45
    • Terando, W.1    Omer, T.2
  • 26
    • 0013469024 scopus 로고
    • Public Law No. 99-514. Washington, D.C.: Government Printing Office
    • U.S. Congress. 1986. Tax Reform Act of 1986. Public Law No. 99-514. Washington, D.C.: Government Printing Office.
    • (1986) Tax Reform Act of 1986
  • 27
    • 84890262976 scopus 로고    scopus 로고
    • Public Law No. 104-188. Washington, D.C.: Government Printing Office
    • _. 1996. Small Business Job Protection Act of 1996. Public Law No. 104-188. Washington, D.C.: Government Printing Office.
    • (1996) Small Business Job Protection Act of 1996
  • 28
    • 85038515141 scopus 로고    scopus 로고
    • 11/24/98. Washington, D.C.: Government Printing Office
    • _. 1998. House Banking Committee Report 11/24/98. Washington, D.C.: Government Printing Office.
    • (1998) House Banking Committee Report
  • 31
    • 85015614434 scopus 로고    scopus 로고
    • S-corporation returns
    • Wittman, S. 2001. S-corporation returns, 1998. Statistics of Income Bulletin 20 (4): 46-101.
    • (1998) Statistics of Income Bulletin , vol.20 , Issue.4 , pp. 46-101
    • Wittman, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.