John S. Hughes
Emeritus Professor of Accounting
About
John Hughes’ research includes theoretical and empirical inquiries into a wide range of issues relating principally to incentive contracting, industrial organizations and capital markets. His publications include articles in leading accounting and economics journals and he is co-founder of the Review of Accounting Studies and its original editor-in-chief.
Topics
1 Articles
Forgoing a Tax Refund to Signal Brightening Financial Prospects
Companies that use loss carry-forwards to offset future tax liability, instead of claiming a refund, enjoy favorable lending terms