‘Welcome tax’ helps Quebec cities generate their own revenue
In 2022, Quebec’s so-called ‘welcome tax’ 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’s surname translates into English as ‘welcome’.
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: 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, Assistant Professor in Accounting, who has been awarded the 2023-2024 FRQSC New Academics Grant (Soutien à la recherche pour la relève professorale)
“Concurrence sur le marché du travail et politique de divulgation de renseignements par les sociétés” (“Labor Market Competition and Corporate Disclosure Policy”)
Professor Oh awarded SSHRC Insight Development Grant
Congratulations to Seung Hwan (Peter) Oh, Assistant Professor in Accounting, awarded a 2022-2023 SSHRC Insight Development Grant
“Incentive System Design When Earnings Congruence is Low”
Professor Tan and Guang Ma awarded SSHRC Insight Grant
Congratulations to Hongping Tan, Associate Professor in Accounting and Guang Ma, former ۲ݮƵ Desautels Assistant Professor in Accounting who were awarded a 2022 SSHRC Insight Grant.
“Private Interaction with Management: Evidence from Textual Analysis of Analyst Reports”
Professor Oh awarded 2022-2023 FRQSC New Academics Grant
Congratulations to Seung Hwan (Peter) Oh, Assistant Professor in Accounting, who has been awarded the 2022-2023 FRQSC New Academics Grant (Soutien à la recherche pour la relève professorale) for his project titled “How Do You Want to Evaluate Your CEO? The Role of Subjective Evaluation when Objective Indicators Malfunction” (“Comment souhaitez-vous évaluer 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’ 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.
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 Preetika Joshi, Assistant Professor in Accounting, who has been awarded the 2021 FRQSC New Academics Grant (Soutien à la recherche pour la relève professorale) for her project titled “Does Artificial Intelligence and Machine Learning Improve the Tax Enforcement Function?” (L’intelligence artificielle et l’apprentissage automatique améliorent-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
ٰ: