Charles Frasier

Charles Frasier is a Professor at Lipscomb University's Department of Accounting, Finance & Economics in Nashville, Tennessee. His research focuses on financial systems, taxation, and corporate finance, with a broad interest in economic policy and public finance.

• Research Interests: Taxation, capital structure, corporate finance, and fiscal policy.
• Current Affiliation: Lipscomb University, Department of Accounting, Finance & Economics.

In his 2013 publication, Frasier analyzed the case of New York Department of Revenue vs. Quality Markets of America, exploring themes of franchise tax, debt, equity, and capital adequacy. The study, part of the Journal of the International Academy for Case Studies, contributes to understanding financial decision-making in regulatory contexts.