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Mills, Lillian F.'s
Scholarly Papers
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Aggregate Statistics |
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Total
Downloads
13,980 |
Total
Citations
306 |
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1.
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Dhaliwal, Dan S.
University of Arizona - Department of Accounting Gleason, Cristi A.
University of Iowa - Department of Accounting Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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1,547
(4,414)
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15
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earnings management, tax expense, target earnings
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2.
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Newberry, Kaye J.
University of Arizona - Department of Accounting
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899
(10,930)
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9
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Off-balance sheet financing, book-tax difference, capital structure
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3.
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Blouin, Jennifer L.
University of Pennsylvania - Accounting Department Gleason, Cristi A.
University of Iowa - Department of Accounting Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Sikes, Stephanie A.
University of Pennsylvania - Accounting Department
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883
(11,219)
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14
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FIN48, tax cushion, disclosure, FIN 48, uncertain tax benefits
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4.
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Using Tax Return Data to Simulate Corporate Marginal Tax Rates
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Show Abstracts |
Hide Abstracts |
Versions (2)
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hide multiple versions |
Export Bibliographic Info |
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Graham, John R.
Duke University - Fuqua School of Business Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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Posted:
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21 Feb 07
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Last Revised:
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15 Feb 08
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852
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35
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Graham, John R.
Duke University - Fuqua School of Business Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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16
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35
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Graham, John R.
Duke University - Fuqua School of Business Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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836
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35
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marginal tax rate, simulated tax rates, tax return data, financial statements, book tax difference, capital structure
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5.
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Trends in Book-Tax Income and Balance Sheet Differences
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Versions (2)
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Newberry, Kaye J.
University of Arizona - Department of Accounting Trautman, William B.
Internal Revenue Service - LMSB Research East
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Posted:
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24 May 02
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Last Revised:
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17 Aug 02
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839
(12,221)
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27
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Newberry, Kaye J.
University of Arizona - Department of Accounting Trautman, William B.
Internal Revenue Service - LMSB Research East
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0
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Book-tax differences, consolidation, off-balance sheet
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Newberry, Kaye J.
University of Arizona - Department of Accounting Trautman, William B.
Internal Revenue Service - LMSB Research East
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839
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27
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book-tax differences, consolidation, off-balance sheet
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6.
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Cohn, Jonathan B.
University of Texas at Austin Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Towery, Erin
University of Texas at Austin - McCombs School of Business
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20 Feb 11
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Last Revised:
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01 May 13
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729
(15,040)
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Leveraged Buyouts, Private Equity, Capital Structure, Corporate Governance
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7.
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Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management
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Show Abstracts |
Hide Abstracts |
Versions (2)
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hide multiple versions |
Export Bibliographic Info |
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Comprix, Joseph
Syracuse University Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Schmidt, Andrew
North Carolina State University
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Posted:
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10 Sep 04
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Last Revised:
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17 May 12
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691
(16,272)
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6
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Comprix, Joseph
Syracuse University Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Schmidt, Andrew
North Carolina State University
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0
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Earnings Management, Effective Tax Rates, Quarterly Earnings
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Comprix, Joseph
Syracuse University Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Schmidt, Andrew
North Carolina State University
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10 Sep 04
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Last Revised:
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24 Aug 11
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691
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6
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Earnings Management, Effective Tax Rates, Tax Expense, Quarterly Earnings
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8.
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Audit Fees and Book-Tax Differences
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Versions (2)
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hide multiple versions |
Export Bibliographic Info |
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Hanlon, Michelle
Massachusetts Institute of Technology (MIT) - Sloan School of Management Krishnan, Gopal V.
American University Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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Posted:
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17 Sep 09
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Last Revised:
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27 May 11
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622
(18,930)
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5
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Hanlon, Michelle
Massachusetts Institute of Technology (MIT) - Sloan School of Management Krishnan, Gopal V.
affiliation not provided to SSRN Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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0
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audit fees, book-tax differences, earnings quality
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Hanlon, Michelle
Massachusetts Institute of Technology (MIT) - Sloan School of Management Krishnan, Gopal V.
American University Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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622
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5
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Audit fees, book-tax differences, earnings quality
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9.
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Hanlon, Michelle
Massachusetts Institute of Technology (MIT) - Sloan School of Management Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Slemrod, Joel B.
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
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619
(19,058)
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19
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tax noncompliance, corporate governance, executive compensation
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10.
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Plesko, George A.
University of Connecticut School of Business Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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608
(19,577)
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27
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Book-tax Difference, Schedule M-1, Income Taxes
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11.
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Gupta, Sanjay
Michigan State University - Eli Broad College of Business Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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607
(19,626)
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4
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Multistate taxation, apportionment, cross-jurisdiction, compliance
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12.
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FIN 48 and Tax Compliance
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Show Abstracts |
Hide Abstracts |
Versions (2)
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hide multiple versions |
Export Bibliographic Info |
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Sansing, Richard C.
Dartmouth College - Tuck School of Business Robinson, Leslie A.
Dartmouth College - Tuck School of Business
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Posted:
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04 Dec 07
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Last Revised:
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06 Feb 11
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589
(20,413)
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17
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Sansing, Richard C.
Dartmouth College - Tuck School of Business Robinson, Leslie A.
Dartmouth College - Tuck School of Business
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26 Jan 10
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Last Revised:
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06 Feb 11
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0
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tax compliance, FIN 48, ASC 740-10-25, accounting for income taxes, disclosure
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Robinson, Leslie A.
Dartmouth College - Tuck School of Business Sansing, Richard C.
Dartmouth College - Tuck School of Business
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| Posted: |
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04 Dec 07
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Last Revised:
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06 Feb 11
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589
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17
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tax compliance, FIN 48, ASC 740-10-25, accounting for income taxes, disclosure
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13.
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Gleason, Cristi A.
University of Iowa - Department of Accounting Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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539
(23,014)
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14
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Auditor fees, auditor independence, tax reserves, tax contingencies
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14.
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Cloyd, C. Bryan
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Weaver, Connie D.
Texas A&M University
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481
(26,776)
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14
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corporate expatriation, inversion, tax haven, merger
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15.
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Blouin, Jennifer L.
University of Pennsylvania - Accounting Department Gleason, Cristi A.
University of Iowa - Department of Accounting Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Sikes, Stephanie A.
University of Pennsylvania - Accounting Department
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18 Mar 08
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Last Revised:
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15 Nov 11
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479
(26,925)
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17
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tax compliance, FIN 48, accounting for income taxes, disclosure
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16.
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Albring, Susan
Syracuse University - Joseph I. Lubin School of Accounting Dzuranin, Ann C.
University of South Florida - School of Accountancy Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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441
(29,996)
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7
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permanently reinvested earnings, repatriation, foreign earnings, cash dividends, American Jobs Creation Act of 2004, tax savings, financial reporting
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17.
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Gleason, Cristi A.
University of Iowa - Department of Accounting Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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399
(34,106)
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5
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earnings management, effective tax rate, earnings surprise
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18.
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Newberry, Kaye J.
University of Arizona - Department of Accounting
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395
(34,503)
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3
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income shifting, capital structure, foreign-controlled U.S. corporations
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19.
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Gupta, Sanjay
Michigan State University - Eli Broad College of Business Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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270
(54,273)
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multistate taxation, compliance costs, disconformity, burden
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20.
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Nutter, Sarah E.
George Mason University - Accounting Program Schwab, Casey
University of Georgia
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| Posted: |
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02 Aug 10
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Last Revised:
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05 Jan 12
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266
(55,194)
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2
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political costs, market competition, bargaining power, effective tax rates, contracts, taxes
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21.
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Albring, Susan
Syracuse University - Joseph I. Lubin School of Accounting Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Newberry, Kaye
University of Houston - Bauer College of Business
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| Posted: |
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27 Sep 09
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Last Revised:
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21 Nov 10
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253
(58,350)
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2
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American Jobs Creation Act, repatriation tax, permanently reinvested foreign earnings, debt constraints
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22.
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Gupta, Sanjay
Michigan State University - Eli Broad College of Business Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Towery, Erin
University of Texas at Austin - McCombs School of Business
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| Posted: |
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28 Oct 09
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Last Revised:
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21 Sep 11
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242
(61,192)
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6
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state taxation, tax reserves, tax aggressiveness, ASC 740-10-25, FIN 48, uncertain tax benefits
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23.
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Gupta, Sanjay
Michigan State University - Eli Broad College of Business Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Towery, Erin
University of Texas at Austin - McCombs School of Business
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| Posted: |
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23 Sep 11
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Last Revised:
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01 May 13
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231
(64,377)
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14
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state taxation, tax reserves, tax avoidance, uncertain tax benefits, ASC 740-10, FIN 48
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24.
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Gleason, Cristi A.
University of Iowa - Department of Accounting Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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196
(76,198)
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14
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earnings management, effective tax rate, earnings surprise
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25.
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Newberry, Kaye J.
University of Arizona - Department of Accounting Novack, Garth
University of Washington Tacoma
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185
(80,584)
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3
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marginal tax rate, taxes, net operating losses, multinationals, corporate acquisitions
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26.
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Lin, Kenny
Lingnan University Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Zhang, Fang
affiliation not provided to SSRN
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95
(139,787)
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27.
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business NEWBERRY, KAYE J.
affiliation not provided to SSRN
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23
(264,562)
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27
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28.
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McClelland, John
Treasury's Office of Tax Analysis Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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29.
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Boynton, Charles
U.S. Department of Treasury - Office of Tax Analysis (OTA) DeFilippes, Portia
U.S. Department of Treasury - Office of Tax Analysis (OTA) Lisowsky, Petro
University of Illinois at Urbana-Champaign - Department of Accountancy Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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30.
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Newberry, Kaye J.
University of Arizona - Department of Accounting
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31.
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Dhaliwal, Dan S.
University of Arizona - Department of Accounting Gleason, Cristi A.
University of Iowa - Department of Accounting Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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Earnings management, tax expense, target earnings
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32.
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Gupta, Sanjay
Michigan State University - Eli Broad College of Business Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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multistate taxation, compliance costs, disconformity, burden
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33.
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Gleason, Cristi A.
University of Iowa - Department of Accounting Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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materiality, discretionary disclosure, SFAS No. 5, tax cushion
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34.
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Gupta, Sanjay
Michigan State University - Eli Broad College of Business Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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Multistate taxation, Apportionment, Cross-jurisdiction, Compliance
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35.
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Newberry, Kaye J.
University of Arizona - Department of Accounting
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Financial reporting, tax incentives, book-tax conformity, book-tax differences
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36.
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Gleason, Cristi A.
University of Iowa - Department of Accounting Mills, Lillian F.
University of Texas at Austin - McCombs School of Business
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37.
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Mills, Lillian F.
University of Texas at Austin - McCombs School of Business Sansing, Richard C.
Dartmouth College - Tuck School of Business
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