Mary Margaret Frank

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PEER-REVIEWED PUBLICATIONS

“Mountain or Molehill:  The Pervasiveness of Overstated Earnings through the Expected Rate of Return on Defined Benefit Pension Plan Assets”, with Brian Adams and Tod Perry. Accounting Horizons, September 2011, pp. 443-464.

Tax Reporting Aggressiveness and Its Relation to Aggressive Financial

    Reporting”, with Luann Lynch and Sonja Rego. The Accounting Review,

    March 2009, pp. 437-496.

 

 “Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?”, with Sonja Rego. Journal of the American Taxation Association, Spring 2006, pp. 43-65.

 

Copycat Funds: Information Disclosure Regulation and the Returns to Active Management in the Mutual Fund Industry”, with James M. Poterba, Douglas A. Shackelford, and John B. Shoven. Journal of Law and Economics, October 2004, pp. 515 -541. Supported by: Ernst & Young Research Grant.  Recipient of Wachovia Award for Significant Publication in a Peer-Reviewed Journal.

 

“Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis”, with Merle Erickson, Dan Dhaliwal and Monica Banyi.  Journal of Accounting and Economics, June 2003, pp. 179-200.

 

 “The Impact of Taxes on Corporate Defined Benefit Plan Asset Allocation”. Journal of Accounting Research, September 2002, pp. 1163-119.

OTHER PUBLICATIONS

Discussion of “Inferring U.S. Tax Liability from Financial Statement Information”. Journal of the American Taxation Association (Spring 2009).

 

Discussion of “Do Taxes Affect the Use of Debt in Financing Corporate Acquisitions?” in the Proceedings of the 2001 University of Illinois Tax Research Symposium funded by Arthur Andersen.