at the University of Utah
David Eccles School of Business Press Contact:
Eric Walden, Public Relations and Communications Manager
Eric.Walden@Eccles.Utah.edu | (801) 213-1674
School of Accounting announces spring research seminars
Speakers for the School of Accounting, 2023 Spring Seminar Series announced. Friday, March 17, 2023 Matthias Breuer, Associate Professor of Business Columbia Business School 12:45 p.m. MT, Spencer Fox Eccles Building, Room 3160 Friday, March 31, 2023 Nemit Shroff, Distinguished Professor, School of Management Massachusetts Institute of Technology 12:45 p.m. MT, Spencer Fox Eccles Building, Room 3160 Friday, April 14, 2023 Austin Moss, Asst. Professor of Accounting University of Colorado Boulder 12:45 p.m. MT, Spencer Fox Eccles Building, Room 3160 Friday, April 28, 2023 Rahul Vashishtha, Assoc. Professor Duke University 12:45 p.m. MT, Garff Building, Room 2335 Friday, May 12, [...]
Professor Ed Owens publishes in “The Accounting Review”
Associate Professor and Director of the Accounting Ph.D. Program, Ed Owens, was recently accepted for publication by The Accounting Review. His paper is titled, “Lender Capital Management and Financial Covenant Strictness”. The study provides evidence that lenders with lower regulatory capital issue loans with lower financial covenant strictness, consistent with such lenders viewing borrower covenant violations as costlier. This is because a borrower covenant violation may lead the lender to downgrade the loan, which triggers accounting that further reduces regulatory capital. Because of regulatory scrutiny, this is true even if the lender waives the violation. They find that this association [...]
Should Utah eliminate the sales tax on food?
Utah legislators are once again debating whether to eliminate the sales tax on food, in hopes of giving a break to lower-income households. But Eccles School professor Adam Looney argues in a new op-ed that while the proposal is laudable in its aims, it is based on a misinterpretation of economic data. Most of the benefit from eliminating the 1.75% state sales tax would go to higher-income households. "A better approach is to provide low-income families an income tax credit proportionate to what they pay in sales taxes," Looney argues. "A credit targets relief directly to low-income families, allows families [...]
