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The Accounting Review, ISSN 0001-4826, 9/2010, Volume 85, Issue 5, pp. 1693 - 1720
Using confidential tax shelter and tax return data obtained from the Internal Revenue Service, this study develops and validates an expanded model for... 
Corporate income taxes | Income taxes | Financial statements | Corporate taxes | Financial transactions | Litigation | Business structures | Estimated taxes | Modeling | Tax shelters | Book-tax differences | Tax cushion | Roc curve | FIN 48 | Tax shelter | BUSINESS, FINANCE | AVOIDANCE | tax shelter | INCOME | BOOK | ROC Curve | FIRMS | AGGRESSIVENESS | book-tax differences | tax cushion | Usage | Models | Studies | Tax havens | Corporate income tax
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 6/2013, Volume 51, Issue 3, pp. 583 - 629
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 9/2013, Volume 51, Issue 4, pp. 739 - 778
There are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax... 
BUSINESS, FINANCE | MARKET | AVOIDANCE | RESTATEMENTS | EARNINGS MANAGEMENT | CORPORATE FRAUD | BOOK | AUDITING ENFORCEMENT RELEASES | INCENTIVES | PRIVATE FIRMS | SARBANES-OXLEY | Financial statements | Corporations | Accounting | Analysis | Taxpayer compliance | Tax planning | Ethical aspects | Tax rates | Corporate taxes | Fraud | Financial reporting | Compliance
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 09/2017, Volume 55, Issue 4, pp. 745 - 794
ABSTRACT We use a proprietary data set of financial statements collected by banks to examine whether economic growth is related to the use of financial... 
E44 | E32 | banks | lending standards | economic growth | G21 | M40 | financial crisis | audit | commercial lending | verification | D82 | financial statements | SECURITIZATION | BOOMS | BUSINESS, FINANCE | ACCOUNTING INFORMATION | CRISIS | FIRM | Loan losses | Debt financing | Construction | Fluctuations | Economic growth | Audited financial statements | Verification | Housing | Construction industry
Journal Article
The Accounting Review, ISSN 0001-4826, 5/2014, Volume 89, Issue 3, pp. 867 - 901
This study examines the empirical relation between voluntary participation in the Internal Revenue Service's (IRS) Compliance Assurance Process (CAP) audit... 
Business audits | Use taxes | Income taxes | Corporate taxes | Taxes | Taxpaying | Variable coefficients | Tax audits | Tax incentives | Business entities | FIN 48 | Tax reserve | ASC 740-10-25 | CAP audit | Compliance Assurance Process | BUSINESS, FINANCE | tax reserve | AGGRESSIVENESS | Research | Tax auditing | Methods | Financial research | Tax accounting
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 2019, Volume 36, Issue 3, pp. 1784 - 1823
ABSTRACT Subchapter C of the U.S. Internal Revenue Code levies an entity‐level tax on corporate profits, whereas Subchapter S allows corporations meeting... 
BUSINESS, FINANCE | CREDIT COMPETITION | PERFORMANCE | BEHAVIOR | EARNINGS | CONSEQUENCES | UNCERTAINTY | RISK | PRODUCT MARKET COMPETITION | OFF-BALANCE-SHEET | TAX-SHELTER | Business schools | Tax planning | S corporations | Analysis | Competition | Savings | Profits | Conversion | Commercial banks | Customers | C corporations | Organizational structure | Revenue | Taxation | Advertising | Interest rates
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 2017, Volume 34, Issue 1, pp. 455 - 493
Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but... 
LOCATION | BUSINESS, FINANCE | DECISIONS | AVOIDANCE | EARNINGS MANAGEMENT | INVESTMENT | BUSINESS | REPORTING INCENTIVES | MULTINATIONAL-CORPORATIONS | COMPLIANCE COST | Business schools | Transfer pricing | Tax consultants | Taxpayer compliance | Tax planning | International business enterprises | Tax rates
Journal Article
Accounting Review, ISSN 0001-4826, 01/2016, Volume 91, Issue 1, pp. 179 - 205
Using confidential data from the Internal Revenue Service on who signs a corporation's tax return, we investigate whether the party primarily responsible for... 
Auditor | Tax preparer | FIN 48 | Tax fee | Tax aggressiveness | QUALITY | AVOIDANCE | auditor | COMPLIANCE COST | BUSINESS, FINANCE | tax aggressiveness | INDEPENDENCE | tax fee | INVESTMENT | SELECTION | tax preparer | NONAUDIT SERVICE FEES | Taxpayer compliance | Accounting and auditing | Taxation | Corporations | Tax auditing | Methods
Journal Article
Accounting Review, ISSN 0001-4826, 05/2018, Volume 93, Issue 3, pp. 163 - 183
This study examines the flexibility of multinational firms to adjust their income-shifting strategies-whether using transfer pricing or internal debt-during... 
Income shifting | Debt shifting | Losses | Transfer prices | BUSINESS, FINANCE | transfer prices | income shifting | CORPORATE-TAX AVOIDANCE | CAPITAL STRUCTURE | TAXATION | EMPIRICAL-EVIDENCE | FIRMS | debt shifting | losses | DEBT | MULTINATIONAL-CORPORATIONS | Transfer pricing | Management | Research | International business enterprises | Methods | Business
Journal Article
Journal of the American Taxation Association, ISSN 0198-9073, 06/2009, Volume 31, Issue 1, pp. 29 - 63
Using a multi-year matched tax return-financial statement data set, this study builds empirical models that infer U.S. tax liability on the corporate tax... 
Financial statements | Taxation | Corporations | Analysis | Tax returns | Studies | Models | Corporate taxes | Tax allocation
Journal Article
National Tax Journal, ISSN 0028-0283, 12/2015, Volume 68, Issue 4, pp. 975 - 997
We investigate whether and the extent to which four stakeholders of a firm — customers, suppliers, employees, and owners — benefit from the savings under... 
Corporate income taxes | Dividends | Income taxes | Corporate taxes | S corporation | Bank loans | Tax benefits | C corporations | Banks | Tax advantages | C corporation | Organizational form | Tax incidence | BUSINESS, FINANCE | PRICE | banks | tax incidence | CORPORATE-INCOME TAX | ECONOMICS | organizational form | Economic aspects | Organizational structure | Research | Taxation | Corporations | Studies | Stakeholders | S corporations
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 06/2020, Volume 58, Issue 3, pp. 547 - 588
ABSTRACT This study uses a comprehensive panel of tax returns to examine the financial reporting choices of medium‐to‐large private U.S. firms, a setting that... 
financial reporting | private firms | accounting choice | audit | capital allocation | Closely held corporations | Ownership | Financial statements | Credit | Financial reporting | Research & development--R&D | Companies | Taxation | Capital | Disclosure
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 11/2019
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 03/2017, Volume 34, Issue 1, pp. 455 - 493
Journal Article
Accounting review, ISSN 0001-4826, 09/2010, Volume 85, Issue 5, pp. 1693 - 1720
Using confidential tax shelter and tax return data obtained from the Internal Revenue Service, this study develops and validates an expanded model for... 
Journal Article
The Accounting Review, ISSN 0001-4826, 05/2018, Volume 93, Issue 3, p. 163
This study examines the flexibility of multinational firms to adjust their income-shifting strategies-whether using transfer pricing or internal debt-during... 
Fiscal policy | Payments | Capital | Fees | Flexibility | Studies | Income shifting | Policy making | Prices | Losses | Pricing | Leverage | Taxation | Internal auditing
Journal Article