Mary Margaret Frank

University of Virginia - Darden School of Business

Associate Professor of Business Administration

P.O. Box 6550

Charlottesville, VA 22906-6550

United States

http://www.darden.virginia.edu/faculty/frank.htm

SCHOLARLY PAPERS

47

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96

CROSSREF CITATIONS

56

Scholarly Papers (47)

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Accounting Review, Vol. 84, No. 2, 2009
Number of pages: 49 Posted: 02 Feb 2005 Last Revised: 15 May 2014
Mary Margaret Frank, Luann J. Lynch and Sonja O. Rego
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 4,237 (2,837)
Citation 73

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Tax reporting aggressiveness, tax shelters, book-tax differences, financial reporting aggressiveness, earnings management, discretionary accruals

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Accounting Review, Vol. 84, No. 2, 2009
Posted: 20 Oct 2008 Last Revised: 15 May 2014
Mary Margaret Frank, Luann J. Lynch and Sonja O. Rego
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

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Tax reporting aggressiveness, tax shelters, book-tax differences, financial reporting aggressiveness, earnings management, discretionary accruals

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?

Darden Business School Working Paper No. 03-09
Number of pages: 41 Posted: 07 Aug 2003
Mary Margaret Frank and Sonja O. Rego
University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,045 (26,801)
Citation 62

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Valuation Allowance Account, Earnings Management, Deferred Taxes

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?

Journal of the American Taxation Association, Vol. 28, Spring 2006
Posted: 02 Mar 2006 Last Revised: 15 May 2014
Mary Margaret Frank and Sonja O. Rego
University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

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Earnings Management, Valuation Allowance Account, Deferred Taxes

3.

Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Jul 2012 Last Revised: 20 Dec 2018
Dan Amiram, Andrew M. Bauer and Mary Margaret Frank
Tel Aviv University - Coller School of Management, University of Waterloo - School of Accounting and Finance and University of Virginia - Darden School of Business
Downloads 1,023 (28,082)
Citation 7

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corporate tax avoidance, public corporations, imputation, shareholder dividend taxes

Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis

Posted: 29 Jan 2003
Dan S. Dhaliwal, Merle Erickson, Mary Margaret Frank and Monica Banyi
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business, University of Virginia - Darden School of Business and Gonzaga University

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taxes, dividends, tax capitalization

5.

General Electric's Acquisition of Amersham Plc

Number of pages: 27 Posted: 21 Oct 2008
Robert F. Bruner, Paul J. Simko, Mary Margaret Frank and Marc Goldstein
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Impact LLC
Downloads 559 (63,314)
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merger acquisition, patent, intellectual capital, intellectual property, valuation

6.

The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes

Number of pages: 2 Posted: 21 Oct 2008 Last Revised: 03 Dec 2021
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 406 (93,178)
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Section 197, goodwill, intangible assets, merger, acquisition, taxable asset deal, step-up basis, residual method

7.

What Determines Where Opportunity Knocks? Political Affiliation in the Selection of Opportunity Zones

Number of pages: 60 Posted: 05 Mar 2020 Last Revised: 16 Nov 2020
Mary Margaret Frank, Jeffrey L. Hoopes and Rebecca Lester
University of Virginia - Darden School of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 290 (135,104)
Citation 7

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Place-based tax incentives, Opportunity Zones, Tax Cuts and Jobs Act

8.

The Value of Net Operating Losses

Number of pages: 14 Posted: 21 Oct 2008
Mary Margaret Frank and Jonathan Right
University of Virginia - Darden School of Business and affiliation not provided to SSRN
Downloads 269 (145,969)

Abstract:

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mergers and acquisitions

9.

Walk the Talk: ESG Mutual Fund Voting on Shareholder Proposals

Darden Business School Working Paper No. 3849762
Number of pages: 45 Posted: 23 May 2021
Shane S. Dikolli, Mary Margaret Frank, Michael Zhe Guo and Luann J. Lynch
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, Boston University - Questrom School of Business and University of Virginia - Darden School of Business
Downloads 212 (183,881)

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ESG, Mutual funds, Sustainability, Shareholder proposals, Proxy voting

10.

A Better Yoga Block: Shanti Creek Yoga Products

Number of pages: 17 Posted: 21 Oct 2008 Last Revised: 10 Nov 2021
Mary Margaret Frank and Michael Pozzi
University of Virginia - Darden School of Business and affiliation not provided to SSRN
Downloads 211 (184,733)
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entrepreneur, China

11.

A Guide to Taxation and Management Decisions

Number of pages: 19 Posted: 21 Oct 2008 Last Revised: 10 Nov 2021
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 187 (206,156)
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tax issues

A Supplement to Accounting for Stock Options (Uva-C-2155)

Number of pages: 7 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 122 (292,900)

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employee stock ownership

A Supplement to Accounting for Stock Options (UVA-C-2155)

Number of pages: 7 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 59 (458,100)

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employee stock ownership

13.

How to Put More Strategy into Your 'Taxes and Business Strategy' Course: A Case-Method Approach

Number of pages: 33 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 173 (220,558)

Abstract:

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general management

14.

An Overview of Patent Quality: Assessment Valuation and Financial Reporting Implications

Number of pages: 16 Posted: 21 Oct 2008
Robert F. Bruner, Mary Margaret Frank, David Martin and Paul J. Simko
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, affiliation not provided to SSRN and University of Virginia - Darden School of Business
Downloads 170 (223,837)
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intellectual property, corporate market values, patent practices and policies

Microsoft and the Tax Reform Act of 1986

Number of pages: 13 Posted: 21 Oct 2008
Mary Margaret Frank and Vishal K. Gupta
University of Virginia - Darden School of Business and University of Alabama - Department of Management
Downloads 129 (280,820)
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Employee stock ownership tax issues

Microsoft and the Tax Reform Act of 1986

Number of pages: 13 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 35 (569,882)
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Employee stock ownership tax issues

16.

Compensation Planning at Stanford University in the 21st Century

Number of pages: 14 Posted: 21 Oct 2008 Last Revised: 10 Nov 2021
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 163 (231,935)
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deferred compensation, taxation, not-for-profit, negotiation, political cost, Economic Growth Reconciliation Act of 2001

17.

Genmor Pharmaceuticals' Acquisition of Vascorex Corporation

Number of pages: 20 Posted: 21 Oct 2008
Robert F. Bruner, Paul J. Simko, Mary Margaret Frank and Marc Goldstein
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Impact LLC
Downloads 162 (233,150)

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mergers and acquisitions, investment analysis, patents, intellectual property

18.

The Treatment of Outstanding Employee Stock Options in Mergers and Acquisitions

Number of pages: 7 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 148 (251,297)

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mergers and acquisitions, employee stock ownership

19.

Oracle's Acquisition of Siebel Systems: The Battle of Two Silicon Valley Titans Comes to an End

Number of pages: 21 Posted: 21 Oct 2008
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 130 (278,065)

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mergers and acquisitions, deal structuring

20.

Alcatel S.A. and Lucent Technologies: The Effect of Acquisitions on Net Operating Losses

Number of pages: 16 Posted: 21 Oct 2008
Mary Margaret Frank and Jonathan Right
University of Virginia - Darden School of Business and affiliation not provided to SSRN
Downloads 107 (319,763)

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mergers and acquisitions, valuation

21.

Mountain or Molehill? The Pervasiveness of Overstated Earnings Through the Expected Rate of Return on Defined Benefit Pension Plan Assets

Number of pages: 38 Posted: 21 May 2009
Brian John Adams, Mary Margaret Frank and Tod Perry
University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration, University of Virginia - Darden School of Business and Indiana University Kelley School of Business
Downloads 93 (350,313)
Citation 2

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pension, expected rate of return, defined benefit plans, earnings

22.

An Overview of Taxation in the United States

Number of pages: 13 Posted: 10 Jun 2009 Last Revised: 10 Nov 2021
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 92 (352,741)
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tax code

23.

Dupont's Patent Donations

Number of pages: 22 Posted: 21 Oct 2008
Robert F. Bruner, Paul J. Simko, Mary Margaret Frank and Marc Goldstein
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Impact LLC
Downloads 74 (401,411)
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intellectual property, tax planning, patents, ethics

24.

Differences between Financial Accounting and Tax for Valuation in M&Amp;A

Number of pages: 18 Posted: 07 Aug 2019 Last Revised: 21 Oct 2021
Mary Margaret Frank and Frederick Elmore
University of Virginia - Darden School of Business and University of Virginia
Downloads 15 (687,506)

Abstract:

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book-tax differences, tax basis, valuation, mergers, acquisitions

25.

Goldman Sachs Goes to Rikers Island

Number of pages: 16 Posted: 28 Aug 2017 Last Revised: 10 Nov 2021
Elena Loutskina, Mary Margaret Frank, Gerry Yemen and Stephen E Maiden
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 10 (726,651)
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social impact bonds, impact investing, SIB, Rikers Island, Goldman Sachs, pay for success, project finance, public-private partnerships, cross-sector collaboration, financial innovation, recidivism, due diligence

26.

Hamilton's Electronics Services, Inc.: The Second Year

Number of pages: 3 Posted: 14 Jul 2017 Last Revised: 10 Nov 2021
Luann J. Lynch, Almand Coleman and Mary Margaret Frank
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 7 (750,514)
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income statement, balance sheet, company transactions

27.

Just Capital

Number of pages: 31 Posted: 11 Feb 2019 Last Revised: 10 Nov 2021
Pedro Matos, Mary Margaret Frank and Aaron Fernstrom
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 5 (766,079)
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asset management, socially responsible investing, ESG, SRI, impact investing, JUST Capital, Goldman Sachs, ETF, exchange-traded funds, index, passive

28.

Entity Choices for a Socially Responsible Business

Number of pages: 8 Posted: 23 Jan 2019
Alexander Hoffarth, Mary Margaret Frank and Samuel A. Lewis Sr.
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 3 (781,696)
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benefit corporation, social enterprise, socially responsible investment, millennials, social entrepreneur, legal entity, public benefit, pass-through entity

29.

Taking Private Equity Public: The Blackstone Group

Number of pages: 19 Posted: 30 May 2017 Last Revised: 03 Dec 2021
Mary Margaret Frank, Elena Loutskina and Kristin Milone
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 3 (781,696)
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Asset management, PTPs, private equity, IPOs, carried interest, limited partners, debt financing

30.

The Choice of Business Entity: Corporate, Pass-Through, and Disregarded Entities

Number of pages: 30 Posted: 30 May 2017 Last Revised: 03 Dec 2021
Alexander Holtan, Mary Margaret Frank and Melissa Garza
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 3 (781,696)
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sole proprietorships, general partnerships, limited partnerships, limited liability partnerships, limited liability companies, S corporations, C corporations, legal entities, pass-through, corporation, disregarded entities

31.

Equity Compensation and the US Tax Consequences

Number of pages: 13 Posted: 20 Oct 2021
Mary Margaret Frank and Luann J. Lynch
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 2 (791,082)
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vesting and grants, incentive stock options, restricted stock, nonqualified stock options, restricted stock unit

32.

Massachusetts Bay Transportation Authority Sustainability Bonds

Number of pages: 22 Posted: 06 Apr 2021 Last Revised: 10 Nov 2021
Mary Margaret Frank and Nicolas Villarreal Daza
University of Virginia - Darden School of Business and Independent
Downloads 2 (791,082)
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sustainability bond, green bond, social bond, municipal bond, Massachusetts Bay Transportation Authority, MBTA, ESG, green bond principles, bond auction, impact investing

33.

Innovation Through M&A: Promega's Taxable Acquisition of Ophidian

Number of pages: 1 Posted: 21 Jan 2021
Mary Margaret Frank and Lisa Harrison
University of Virginia - Darden School of Business and Independent
Downloads 2 (791,082)
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merger, acquisition, tax, deal structure, pharmaceutical, asset sale, stock sale, 338(g) election, negotiation

34.

Wendy Chan and Accenture's Upwardly Global Partnership

Number of pages: 9 Posted: 16 Sep 2019
Morela Hernandez and Mary Margaret Frank
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 2 (791,082)
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leadership, Accenture, Upwardly Global, immigration, underemployment, nonprofit, career, consulting, strategy, partnership, diversity, inclusion, volunteer, corporate citizenship

35.

A Community for Change: B Lab and Certified B Corps

Number of pages: 10 Posted: 04 Sep 2019
Mary Margaret Frank, Elena Loutskina and Gerry Yemen
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 2 (791,082)
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B Lab, certified B Corporation, B Corp, purpose-driven business, impact investing, benefit corporation, social entrepreneurship, environmental and social mission Global Impact Investing Network, GIIN, Impact Reporting and Investment Standards, IRIS, Global Impact Investing Ratings System, GIIRS, triple bottom line

36.

Taxable Acquisitive Deal Structures for C Corporations

Number of pages: 13 Posted: 09 Jul 2019
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 2 (791,082)
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taxable deal structures, asset and stock acquisitions, mergers, 338 election, ADSP

37.

Taxation in a Global Economy

Number of pages: 13 Posted: 30 May 2017
Mary Margaret Frank and George Mattingly
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 2 (791,082)
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International taxation, taxation on foreign investment, territorial tax, worldwide tax, foreign tax credits, tax treaties, tax havens

38.

Suntrust Banks, Inc.: Coke Refreshes Tier 1 Capital

Number of pages: 12 Posted: 30 May 2017
Mary Margaret Frank and Sylvie Thompson
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 2 (791,082)
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accounting, financial crisis

39.

H&S Company (A)

Number of pages: 9 Posted: 30 May 2017 Last Revised: 03 Dec 2021
Mary Margaret Frank, Paul Habenicht and Melissa Garza
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 2 (791,082)
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legal entity, pass-through entities, limited partnership, limited liability company, S corporation, C corporation

40.

Próspera: Partnering for Economic Development in Honduras

Number of pages: 29 Posted: 21 Oct 2021
Mary Margaret Frank, Paul Holtz and Dorothy C. Kelly
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 1 (802,639)
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Próspera, Honduras, economic development, foreign direct investment, FDI, ZEDE, charter city, special economic zone, poverty, job creation, Erick Brimen, Octavio Sanchez, public-private partnership, PPP, impact investing, COVID-19, pandemic

41.

Opportunity Zones

Number of pages: 1 Posted: 28 Jan 2021
Mary Margaret Frank and Jennings Heussner
University of Virginia - Darden School of Business and Independent
Downloads 1 (802,639)
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opportunity zones, taxes, employment, politics, COVID-19, coronavirus, legislation, investment, capital gains

42.

Basic Deal Structures

Number of pages: 7 Posted: 25 Jun 2019 Last Revised: 10 Nov 2021
Mary Margaret Frank and Alexander Hoffarth
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 1 (802,639)
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mergers, acquisitions, deal structure, stock, assets, taxation, sales, shareholders

43.

Dc Water: Turning Sewers from Gray to Green

Number of pages: 17 Posted: 23 Jan 2019 Last Revised: 10 Nov 2021
Mary Margaret Frank and Zach Ruchman
University of Virginia - Darden School of Business and affiliation not provided to SSRN
Downloads 1 (802,639)
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impact investing, pay-for-success, social impact bond, environmental impact bond, financial innovation, green infrastructure, water pollution, DC Water, Quantified Ventures

44.

Ufs Corporation (a)

Number of pages: 5 Posted: 30 May 2017
Mary Margaret Frank
University of Virginia - Darden School of Business
Downloads 1 (802,639)
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credit risk, acquisition, consolidated balance sheet, push-down accounting

45.

Tax-Deferred Acquisitive Reorganizations for C Corporations

Number of pages: 15 Posted: 25 Jun 2019 Last Revised: 10 Nov 2021
Mary Margaret Frank and Alexander Hoffarth
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 0 (819,890)
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tax, tax-deferred, tax-free, reorganizations, mergers, acquisitions, deal structures

46.

Foreign Portfolio Investment and Shareholder Dividend Taxes

Accounting Review, Forthcoming
Posted: 21 Jan 2010 Last Revised: 07 Mar 2016
Dan Amiram and Mary Margaret Frank
Tel Aviv University - Coller School of Management and University of Virginia - Darden School of Business

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Tax, International tax, Dividend tax, Foreign Portfolio Investments, Portfolio choice, Cross border investments

47.

Are Corporate Risk-Taking Practices Indicative of Aggressive Reporting Practices?

Journal of American Taxation Association, Forthcoming, Darden Business School Working Paper No. 1066846
Posted: 09 Dec 2007 Last Revised: 17 May 2017
Mary Margaret Frank, Luann J. Lynch, Sonja O. Rego and Rong Zhao
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Calgary

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Aggressive reporting, tax avoidance, earnings management, corporate risk-taking