D. Dhaliwal

发表

Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

Albert H. C. Tsang, O. Li, D. Dhaliwal, 2011 .

Greater Reliance on Major Customers and Auditor Going‐Concern Opinions

Vic Naiker, Paul N . Michas, D. Dhaliwal, 2020 .

Board interlocks and the diffusion of disclosure policy

Ye Cai, Yongtae Kim, Dan S. Dhaliwal, 2013 .

Shared Auditors in Mergers and Acquisitions

Lubomir P. Litov, D. Dhaliwal, Phillip T. Lamoreaux, 2014 .

Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

Albert H. C. Tsang, S. Radhakrishnan, D. Dhaliwal, 2012 .

Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency

Albert H. C. Tsang, Dan S. Dhaliwal, O. Li, 2014 .

Managers’ Personal Political Orientation and Corporate Tax Avoidance

Scott D. Graffin, Steven Boivie, D. Dhaliwal, 2012 .

Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting

Yuan Zhang, Dan S. Dhaliwal, Yuan Zhang, 2013 .

The effect of owner versus management control on the choice of accounting methods

Gerald L. Salamon, Dan S. Dhaliwal, D. Dhaliwal, 1982 .

The Effect of the Firm's Business Risk On the Choice of Accounting Methods

D. Dhaliwal, 1988 .

On the use of positive economic theory to explain the choice of accounting methods to financial accounting students

D. Dhaliwal, A. Schepanski, 1984 .

SOME ECONOMIC DETERMINANTS OF MANAGEMENT LOBBYING FOR ALTERNATIVE METHODS OF ACCOUNTING: EVIDENCE FROM THE ACCOUNTING FOR INTEREST COSTS ISSUE

D. Dhaliwal, 1982 .

Tax and the Cost of Equity Capital: An International Analysis

O. Li, D. Dhaliwal, Linda K. Krull, 2014 .

A Test of the Theory of Tax Clienteles for Dividend Policies

D. Dhaliwal, Merle M. Erickson, Robert Trezevant, 1999, National Tax Journal.

THE AGENCY COST RATIONALE FOR REFUNDING DISCOUNTED BONDS

D. Dhaliwal, 1985 .

Is comprehensive income superior to net income as a measure of firm performance? 1 This paper has su

K. R. Subramanyam, Dan S. Dhaliwal, D. Dhaliwal, 1999 .

Board Interlocks and the Diffusion of Disclosure Policy

D. Dhaliwal, Ye Cai, Yongtae Kim, 2013 .

Impedimetric evaluation of the efficiency of disinfectants against biofilms

D. Dhaliwal, L. J. Cox, J. Cordier, 1992 .

The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees

Vic Naiker, D. Dhaliwal, F. Navissi, 2010 .

Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis

D. Dhaliwal, Monica Banyi, Merle M. Erickson, 2001 .

Improving the Quality of Corporate Financial Disclosure

D. Dhaliwal, 1980 .

Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*

Lillian F. Mills, Cristi A. Gleason, D. Dhaliwal, 2004 .

On the Relation between Market and Analyst Forecast Inefficiencies

Brett Trueman, Carla K. Hayn, Charles M. C. Lee, 2006 .

Discussion of “Potential Errors in Detection of Earnings Management: Reexamining Studies Investigating the AMT of 1986”

D. Dhaliwal, 2001 .

Accounting Standards Harmonization and Financial Integration

D. Dhaliwal, Raynolde Pereira, Wen He, 2019, Contemporary Accounting Research.

Discussion: “Accounting Estimation Disclosures and Firm Valuation in the Property-Casualty Insurance Industry”

D. Dhaliwal, 1997 .

Bank Auditor Connection and Audit Quality

Steven E. Kaplan, D. Dhaliwal, Mei Cheng, 2016 .

Do Taxes Affect the Use of Debt in Financing Corporate Acquisitions?

D. Dhaliwal, Kaye J. Newberry, C. Weaver, 2002 .

Are All Independent Directors Equally Informed? Evidence Based on Their Trading Returns and Social Networks

D. Dhaliwal, Yong George Yang, Zengquan Li, 2011, Manag. Sci..

Dividend Taxes and Implied Cost of Capital

O. Li, D. Dhaliwal, William J. Moser, 2003 .

The Effect of Fundamental Risk on the Market Pricing of Accruals Quality

D. Dhaliwal, Mark A. Trombley, Linda H. Chen, 2008 .

Discussion of The Influence of Firm Maturation on Firms' Rate of Adjustment to Their Optimal Capital Structures

J. Graham, D. Dhaliwal, 2001 .

Accounting information and municipal bond interest cost methodological considerations

E. Sorensen, D. Dhaliwal, 1985 .

Product market competition and conditional conservatism

Inder K. Khurana, D. Dhaliwal, Raynolde Pereira, 2014, Review of Accounting Studies.

Taxes, Leverage, and the Cost of Equity Capital

Shane Heitzman, Dan S. Dhaliwal, O. Li, 2005 .

Board interlocks and the diffusion of disclosure policy

D. Dhaliwal, Ye Cai, Yongtae Kim, 2014, Review of Accounting Studies.

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

Inder K. Khurana, D. Dhaliwal, Susan Albring, 2010 .

The information content of mandatory risk factor disclosures in corporate filings

D. Dhaliwal, Logan B. Steele, Hsin-Min Lu, 2013, Review of Accounting Studies.

Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings

D. Dhaliwal, Kaye J. Newberry, 2001 .

Additions to the flora of Himachal Pradesh from Kulu district

D. Dhaliwal, M. Sharma, 1997 .

Customer Concentration Risk and the Cost of Equity Capital

Matthew Serfling, D. Dhaliwal, J. Judd, 2015 .

Product market competition and conditional conservatism

Inder K. Khurana, D. Dhaliwal, Raynolde Pereira, 2013 .

Seroprevalence Of HIV Among Truck Drivers

D. Dhaliwal, Gurpreet Singh, P. Kaur, 1999 .

The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees

Vic Naiker, D. Dhaliwal, F. Navissi, 2010 .

Firm Disclosure Policy and the Choice Between Private and Public Debt

Inder K. Khurana, D. Dhaliwal, Raynolde Pereira, 2011 .

Corporate Taxes and Financing Methods for Taxable Acquisitions

D. Dhaliwal, Kaye J. Newberry, C. Weaver, 2005 .

The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting

D. Dhaliwal, Shiing-wu Wang, 1992 .

Does the Firm Information Environment Influence Financing Decisions? A Test Using Disclosure Regulation

Susan Albring, Dan Dhaliwal, Monica Banyi, 2014, Manag. Sci..

The information content of mandatory risk factor disclosures in corporate filings

Hsinchun Chen, Hsinchun Chen, D. Dhaliwal, 2010 .

Spermatosphere of Rice variety Native I from different States of India.

D. Dhaliwal, P. S. Bedi, 1970 .

The Effect of the Default Risk of Debt on the Earnings

S. Reynolds, D. Dhaliwal, 2016 .

Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships

D. Dhaliwal, Jaideep Shenoy, Ryan Williams, 2016 .

Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period

D. Dhaliwal, C. Lennox, Phillip T. Lamoreaux, 2013 .

Audit Committee Financial Expertise, Corporate Governance and Accruals Quality: An Empirical Analysis

Vic Naiker, D. Dhaliwal, F. Navissi, 2006 .

The Incidence, Valuation, and Management of Tax-Related Reputational Costs:Evidence from Negative Media Attention During Periods Characterized by High Scrutiny of Corporate Tax Avoidance

D. Dhaliwal, Theodore H. Goodman, Casey M Schwab, 2016 .

Non-Audit Services, Auditor Quality and the Value Relevance of Earnings

F. Gul, D. Dhaliwal, J. Tsui, 2006 .

Internal Control Disclosures, Monitoring, and the Cost of Debt

D. Dhaliwal, Chris E. Hogan, Michael S. Wilkins, 2011 .

Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets

Lillian F. Mills, Cristi A. Gleason, D. Dhaliwal, 2003 .

Top Management Conservatism and Corporate Risk Strategies: Evidence from Managers' Personal Political Orientation and Corporate Tax Avoidance

Scott D. Graffin, Steven Boivie, D. Dhaliwal, 2015 .

How certain firm-specific characteristics affect the accuracy and dispersion of analysts' forecasts: A latent variables approach

D. Dhaliwal, M. Parkash, William K. Salatka, 1995 .

Auditors and Client Investment Efficiency

D. Dhaliwal, S. Choi, Phillip T. Lamoreaux, 2017 .

Historical Cost, Inflation, and the US Corporate Tax Burden

Fabio B. Gaertner, D. Dhaliwal, Robert Trezevant, 2015 .

Historical cost, inflation, and the U.S. corporate tax burden

Fabio B. Gaertner, D. Dhaliwal, Robert Trezevant, 2015 .

Employee Quality and Financial Reporting Outcomes

John L. Campbell, Andrew C. Call, D. Dhaliwal, 2017 .

High-Quality Rank and File Employees and Financial Reporting Outcomes

John L. Campbell, Andrew C. Call, D. Dhaliwal, 2016 .

The Taxable And Book Income Motivations For A Lifo Layer Liquidation

D. Dhaliwal, Robert Trezevant, Micah Frankel, 1994 .

The Incidence, Valuation and Management of Tax-related Reputational Costs: Evidence from a Period of Protest

D. Dhaliwal, Theodore H. Goodman, Casey M Schwab, 2017, Journal of the American Taxation Association.

Exchange-listing effects on a firm's cost of equity capital

D. Dhaliwal, 1983 .

THE QUALITY OF DISCLOSURE AND THE COST OF CAPITAL

Don W. Vickrey, D. Dhaliwal, B. Spicer, 1979 .

Capital Gains Tax Overhang and Share Repurchases (preliminary; please do not quote without consent of authors)

Amy K. Dittmar, Jonathan B. Cohn, Edward L. Maydew, 2009 .

Incremental Financing Decisions and Time‐Series Variation in Personal Taxes on Equity Income

D. Dhaliwal, Merle M. Erickson, Linda K. Krull, 2007 .

COMPANY SIZE AND FINANCIAL DISCLOSURE REQUIREMENTS WITH EVIDENCE FROM THE SEGMENTAL REPORTING ISSUE

Gerald L. Salamon, Dan S. Dhaliwal, D. Dhaliwal, 1980 .

The Impact of Operating Leases on Firm Financial and Operating Risk

D. Dhaliwal, Monica Neamtiu, Hye Seung (Grace) Lee, 2011 .

Book-Tax Differences, Uncertainty about Fundamentals and Information Quality, and Cost of Capital

D. Dhaliwal, Morton Pincus, Logan B. Steele, 2008 .

The Effect of Seller Income Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-Exempt Hospitals

Merle Erickson, Shane Heitzman, Dan S. Dhaliwal, 2004 .

Short-Term Incentive Effects of a Reduction in the NOL Carryback Period

Inder K. Khurana, D. Dhaliwal, Susan Albring, 2011 .

The association between unexpected earnings and abnormal security returns in the presence of financial leverage

Neil Fargher, Dan S. Dhaliwal, D. Dhaliwal, 1991 .

Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings

D. Dhaliwal, Raynolde Pereira, Shawn X. Huang, 2011 .

The Information Content of Tax Expense for Firms Reporting Losses

D. Dhaliwal, Eric Weisbrod, S. Kaplan, 2012 .

Consistency of Book-Tax Differences and the Information Content of Earnings

D. Dhaliwal, Mark A. Trombley, Linda H. Chen, 2012 .

Do Foreign Cash Holdings Influence the Cost of Debt?

D. Dhaliwal, Linda K. Krull, 2015 .

Taxable Income and Firm Risk

D. Dhaliwal, Morton Pincus, Logan B. Steele, 2015 .

Property Crime, Earnings Variability, and the Cost of Capital

Matthew Serfling, D. Dhaliwal, Douglas J. Fairhurst, 2016 .

The Economic Determinants of the Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry

D. Collins, Michael S. Rozeff, D. Dhaliwal, 1981 .

Asset Securitization, Securitization Recourse, and Information Uncertainty

D. Dhaliwal, Mei Cheng, Monica Neamtiu, 2011 .

Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans

D. Dhaliwal, J. Campbell, W. C. Schwartz, 2011 .

Do regulator inspections of audit firms discern audit quality? Evidence from Korean regulator inspections*

D. Dhaliwal, M. Hwang, Y. Cheon, 2017 .

Equity Valuation Effects of the Pension Protection Act of 2006

John L. Campbell, D. Dhaliwal, W. C. Schwartz, 2009 .

Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume

D. Dhaliwal, Oliver Zhen Li, 2006 .

Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume - the Effect of Dividend Yield and Institutional Ownership

D. Dhaliwal, Oliver Zhen Li, 2003 .

Is a Dividend Tax Penalty Incorporated into the Return on a Firm's Common Stock?

D. Dhaliwal, Robert Trezevant, Oliver Zhen Li, 2003 .

Tests of a Deferred Tax Explanation of the Negative Association between the LIFO Reserve and Firm Value

D. Dhaliwal, Michael S. Wilkins, Robert Trezevant, 2000 .

Voluntary Reporting Incentives and Reporting Quality: Evidence from A Reporting Regime Change for Private Firms in Taiwan†

D. Dhaliwal, W. Chi, Tzong-Huei Lin, 2013 .

Did the 2003 Tax Act Reduce the Cost of Equity Capital?

D. Dhaliwal, Linda K. Krull, Oliver Zhen Li, 2006 .

EQUITY INCENTIVES OF TARGET CEOS PRECEDING ACQUISITIONS

Charles E. Wasley, James A. Brickley, Joanna S. Wu, 2006 .

Did the 2003 Tax Act Increase Capital Investments by Corporations

John L. Campbell, D. Dhaliwal, James A. Chyz, 2013 .

The Influence of the Audit Committee on Auditor Provided Tax Planning Services

Vic Naiker, D. Dhaliwal, D. Sharma, 2013 .

Greater Reliance on Major Customers and Auditor Going Concern Opinions

Vic Naiker, D. Dhaliwal, D. Sharma, 2019, SSRN Electronic Journal.

U.S. Multinational Corporations’ Foreign Cash Holdings: An Empirical Estimate and Its Valuation Consequences

John L. Campbell, D. Dhaliwal, Linda K. Krull, 2014 .

The Impact of Earnings Management and Tax Planning on the Information Content of Earnings

D. Dhaliwal, Mark A. Trombley, Linda H. Chen, 2007 .

Equity Valuation Effects of the Pension Protection Act of 2006: Abstracts / Résumés

John L. Campbell, D. Dhaliwal, W. C. Schwartz, 2010 .

Auditor Fees and Cost of Debt

Cristi A. Gleason, D. Dhaliwal, Kevin D. Melendrez, 2008 .

Costly Public Disclosure and the Choice Between Private and Public Debt

Inder K. Khurana, D. Dhaliwal, 2003 .

Shareholder Income Taxes and the Relation Between Earnings and Returns

D. Dhaliwal, Merle M. Erickson, Oliver Zhen Li, 2005 .

Inventory Accounting Method and Earnings-Price Ratios

David A. Guenther, D. Dhaliwal, Mark A. Trombley, 1999 .

Taxable Income and Firm Risk

D. Dhaliwal, Morton Pincus, Logan B. Steele, 2015 .

Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency

D. Dhaliwal, Yong George Yang, Oliver Zhen Li, 2014 .

The Investment Opportunity Set and Capitalization versus Expensing Methods of Accounting Choice

William G. Heninger, D. Dhaliwal, K. E. Hughes, 1999 .

Taxes and the Backdating of Stock Option Exercise Dates

D. Dhaliwal, Merle M. Erickson, Shane Heitzman, 2008 .

Product Market Competition and Accounting Conservatism

Inder K. Khurana, D. Dhaliwal, Raynolde Pereira, 2008 .

Institutional Investors, Financial Health, and Equity Valuation

Hong Xie, D. Dhaliwal, Oliver Zhen Li, 2010 .

Institutional Investors, Financial Health and Equity Valuation

Hong Xie, D. Dhaliwal, Oliver Zhen Li, 2005 .

Utilization of SFAS No. 14 disclosures in assessing operating risk

Russell M. Barefield, D. Dhaliwal, F. M. Mboya, 1983 .

Regulation fair disclosure and the cost of equity capital

Hong Xie, Zhihong Chen, D. Dhaliwal, 2009 .

Cost Allocation and Resource Requirement Planning: an Alternative Approach

D. Dhaliwal, 1979 .

Negative Press Coverage, Litigation Risk, and Audit Opinions in China

Hong Xie, D. Dhaliwal, Qiliang Liu, 2017 .

Demand for Audit Quality: The Case of Laventhol and Horwath's Auditees

D. Dhaliwal, Mark A. Trombley, B. Reed, 2000 .