William J Moser
Assistant Professor
Accountancy
College of Business
Office:
429 Cornell Hall
University of Missouri
Columbia, MO 65211
Office Hours:
M: 7:00 AM - 8:00 AM, W: 7:00 AM - 8:00 AM, and by appointment
M: 11:00 AM - 12:00 PM, W: 11:00 AM - 12:00 PM
Phone: (573) 882-8892
E-Mail: moserwj@missouri.edu
Dr. Moser is a CPA with four years experience as a senior tax consultant with Arthur Andersen in Chicago. Professor Moser teaches Introduction to Federal Income Tax. His research involves the interaction of taxes and corporate capital structure, corporate cost of capital, and corporate distribution policy. His dissertation investigated the effect of the dividend tax penalty on corporate payout policy. In 2005 he coauthored the article, "Dividend Taxes and the Implied Cost of Equity Capital" that is forthcoming in the Journal of Accounting Research. At the current time he is researching the effect of debt covenant agreements on firm's issuance of trust preferred stock.
Publications
Dhaliwal, D., L. Krull, O. Li and W. Moser. "Dividend Taxes and the Implied Cost of Equity Capital" Journal of Accounting Research, 43 (2005).
Moser, W. "The Effect of Shareholder Taxes on Corporate Payout Choice" Journal of Financial & Quantitative Analysis, 42 (Dec 2007), 991-1019.
Educational Background
Assistant Professor B.S. (Accounting) Miami University (Ohio), 1995; M.A.S. with an emphasis in Taxation, Northern Illinois University, 1997; Ph.D., University of Arizona, 2005.