Browsing Kaw Valley Bank Working Paper Series by Author "Cannack, Susan E."

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Accounting Standards and Their Effect on the Expected Cost of Equity Capital: Evidence from the Swiss Stock Exchange

Cannack, Susan E.; Caban-Garcia, Maria T. (Washburn University. School of Business, 2006-02-1)

Economic theory has established the link between information quality and the cost of equity capital (Easly and O'Hara 2004). An empirical implication of the theory is that firms' accounting standard choices and disclosure ...
Do Taxes Affect Public Utility Company Debt-Financing Decisions?

Cannack, Susan E.; Atwood, T.J. (Washburn University. School of Business, 2005-12-1)

This study examines whether tax incentives influence debt-financing decisions in the public utility industry. We find no relation between debt financing decisions and tax incentives for the public utility industry as a ...