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
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1 Articles
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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