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• 2 months - 129 posts - Latest - RSS
• Thread: 109 Goods vs 42 No Goods

1. Economist
   6ad9
   

   Recent paper (with Chicago author) claims to obtain "consolidated parent level tax returns" from the IRS to study firms.

   Problem? This data doesn't exist.

   The IRS doesn't track/identify "consolidated parents". Instead - but not surprisingly - it tracks tax returns, which have nothing to do with parent firms. Consolidated parent-level tax returns are actually illegal in most cases. If you look at the data, the paper uses the returns of all (or more than all, Hunton style) filers, with no attempt to identify parents.

   (curious how the apologists here will defend these "young scholars")

   2 months ago # QUOTE 14 Jab 2 No Jab !

2. Economist
   5110
   

   Some or all of the content shared in this EJMR pōst is disputed and might be misleading about a journal or other publishing process. Learn more
   

   2 months ago # QUOTE 20 Jab 5 No Jab !

3. Economist
   b82b
   

   Didn’t you post this before?

   2 months ago # QUOTE 0 Jab 0 No Jab !

4. Economist
   0dad
   

   There was another fraud last year at JAR.

   2 months ago # QUOTE 1 Jab 0 No Jab !

5. Economist
   c173
   

   yawwwwnn... how boring is that? l$natics who get rejected keeps posting the same thing over and over... get over your baseless claims. will you? get a life

   2 months ago # QUOTE 0 Jab 2 No Jab !

6. Economist
   739d
   

   Umm if you focus on US corporate tax returns of certain size firms, you most assuredly have the consolidated parents return. There are also plenty of other indicators in a tax return that will tell you if youre dealing with consolidated parent

   2 months ago # QUOTE 1 Jab 0 No Jab !

7. Economist
   4fe9
   

   Ghiiey Italy horze meat eater, Qanon comes for you

   2 months ago # QUOTE 0 Jab 0 No Jab !

8. Economist
   7571
   

   https://www.econjobrumors.com/topic/hrm-strategy-for-publishing-in-rfs

   This is a way bigger deal.

   2 months ago # QUOTE 2 Jab 0 No Jab !

9. Economist
   6ead
   

   Umm if you focus on US corporate tax returns of certain size firms, you most assuredly have the consolidated parents return. There are also plenty of other indicators in a tax return that will tell you if youre dealing with consolidated parent

   And what size is that? What is this based on? So all subsidiaries are below what size? What about PE owned firms - Heinz, Dell, etc.?

   Baseless, just like the SKAB defenders

   2 months ago # QUOTE 0 Jab 0 No Jab !

10. Economist
    6ead
    

    There was another fraud last year at JAR.

    This is a different fraud. That was a minor complaint about empirics. This is data that doesn't exist. Not at all the same thing.

    2 months ago # QUOTE 0 Jab 0 No Jab !

11. Economist
    49fd
    

    Umm if you focus on US corporate tax returns of certain size firms, you most assuredly have the consolidated parents return. There are also plenty of other indicators in a tax return that will tell you if youre dealing with consolidated parent

    And what size is that? What is this based on? So all subsidiaries are below what size? What about PE owned firms - Heinz, Dell, etc.?
    Baseless, just like the SKAB defenders

    And what are the "other indicators" you allege exist? Only a clueless person could make these claims.

    2 months ago # QUOTE 0 Jab 0 No Jab !

12. Economist
    49fd
    

    https://www.econjobrumors.com/topic/hrm-strategy-for-publishing-in-rfs
    This is a way bigger deal.

    Could argue whether bigger or not. Concerning that it all involves Chicago though

    2 months ago # QUOTE 1 Jab 0 No Jab !

13. Economist
    9906
    

    Which paper? Seems BS to me, JAR is currently the only accounting journal with a fairly decent data policy.

    2 months ago # QUOTE 0 Jab 2 No Jab !

14. Economist
    bf30
    

    Which paper? Seems BS to me, JAR is currently the only accounting journal with a fairly decent data policy.

    Not involved here but clearly the data policy is suspended for proprietary (IRS) data.

    2 months ago # QUOTE 0 Jab 0 No Jab !

15. Economist
    dec5
    

    Which paper? Seems BS to me, JAR is currently the only accounting journal with a fairly decent data policy.

    JAR does not have a data policy. No accounting (and of course no finance) journal has one.

    https://onlinelibrary.wiley.com/page/journal/1475679x/homepage/forauthors.html

    At this stage, we do not require that authors make the raw or final datasets publicly available.

    2 months ago # QUOTE 0 Jab 0 No Jab !

16. Economist
    3f1d
    

    ^ again, you cannot post ibes data online...

    2 months ago # QUOTE 0 Jab 0 No Jab !

17. Economist
    dec5
    

    ^ again, you cannot post ibes data online...

    IBES? You mean IRS? True, you cannot post IRS data at any journal (even AER), but my point is that JAR does not have a data policy. No accounting journal has one, and of course no finance journal has one either.

    2 months ago # QUOTE 0 Jab 0 No Jab !

18. Economist
    1831
    

    Op. You are naive. One should post about these kind of things when the paper gets published. Have patience and wait for a coupe of months before the article gets published. Delete this thread.

    2 months ago # QUOTE 1 Jab 0 No Jab !

19. Economist
    20f5
    

    Tip of iceberg

    2 months ago # QUOTE 1 Jab 0 No Jab !

20. Economist
    b245
    

    OP is jealous. keeps posting the same thing now and then as s/he remembers her rejection from the JAR

    2 months ago # QUOTE 0 Jab 0 No Jab !

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