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Rego, Sonja O.'s
Scholarly Papers
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Aggregate Statistics |
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Total
Downloads
16,149 |
Total
Citations
416 |
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1.
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Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management
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Li, Haidan
Santa Clara University - Leavey School of Business Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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Posted:
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05 Dec 03
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Last Revised:
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30 Oct 09
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3,363
(1,117)
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76
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Li, Haidan
Santa Clara University - Leavey School of Business Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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Sarbanes-Oxley, earnings management, event study
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Li, Haidan
Santa Clara University - Leavey School of Business Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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3,363
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76
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Sarbanes-Oxley, earnings management, event study
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2.
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Earnings Management: New Evidence Based On Deferred Tax Expense
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Phillips, John D.
University of Connecticut - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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Posted:
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18 Jul 01
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Last Revised:
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25 Feb 03
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2,023
(2,769)
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100
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Phillips, John D.
University of Connecticut - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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earnings management, deferred tax expense, accruals
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Phillips, John D.
University of Connecticut - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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2,023
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100
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earnings management, deferred tax expense, accruals
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3.
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Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting
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Frank, Mary Margaret
University of Virginia (UVA) - Darden School of Business Lynch, Luann J.
University of Virginia (UVA) - Darden School of Business Rego, Sonja O.
Indiana University - Kelley School of Business
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Posted:
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02 Feb 05
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Last Revised:
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25 Mar 10
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1,786
(3,401)
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65
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Frank, Mary Margaret
University of Virginia (UVA) - Darden School of Business Lynch, Luann J.
University of Virginia (UVA) - Darden School of Business Rego, Sonja O.
Indiana University - Kelley School of Business
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20 Oct 08
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Last Revised:
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25 Mar 10
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Tax reporting aggressiveness, tax shelters, book-tax differences, financial reporting aggressiveness, earnings management, discretionary accruals
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Frank, Mary Margaret
University of Virginia (UVA) - Darden School of Business Lynch, Luann J.
University of Virginia (UVA) - Darden School of Business Rego, Sonja O.
Indiana University - Kelley School of Business
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02 Feb 05
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Last Revised:
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25 Mar 10
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1,786
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65
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Tax reporting aggressiveness, tax shelters, book-tax differences, financial reporting aggressiveness, earnings management, discretionary accruals
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4.
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Rego, Sonja O.
Indiana University - Kelley School of Business Wilson, Ryan J.
University of Iowa - Henry B. Tippie College of Business
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04 Feb 09
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Last Revised:
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05 Dec 11
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1,293
(6,045)
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20
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Tax Risk, Tax Aggressiveness, Equity Risk Incentives, Executive Compensation
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5.
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Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
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Versions (2)
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Phillips, John D.
University of Connecticut - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business Wan, Huishan
University of Iowa - Department of Accounting
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Posted:
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21 Oct 03
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Last Revised:
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18 Oct 08
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1,271
(6,226)
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17
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Phillips, John D.
University of Connecticut - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business Wan, Huishan
University of Iowa - Department of Accounting
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0
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Deferred tax liabilities, Deferred tax expense, Earnings management
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Phillips, John D.
University of Connecticut - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business Wan, Huishan
University of Iowa - Department of Accounting
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1,271
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17
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earnings management, deferred taxes, valuation allowance account
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6.
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Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?
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Versions (2)
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Frank, Mary Margaret
University of Virginia (UVA) - Darden School of Business Rego, Sonja O.
Indiana University - Kelley School of Business
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Posted:
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07 Aug 03
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Last Revised:
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23 Jul 09
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896
(10,998)
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44
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Frank, Mary Margaret
University of Virginia (UVA) - Darden School of Business Rego, Sonja O.
Indiana University - Kelley School of Business
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| Posted: |
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02 Mar 06
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Last Revised:
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23 Jul 09
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0
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Earnings Management, Valuation Allowance Account, Deferred Taxes
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Frank, Mary Margaret
University of Virginia (UVA) - Darden School of Business Rego, Sonja O.
Indiana University - Kelley School of Business
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896
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44
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Valuation Allowance Account, Earnings Management, Deferred Taxes
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7.
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Badertscher, Brad
University of Notre Dame Phillips, John D.
University of Connecticut - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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811
(12,875)
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6
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Earnings management, book-tax differences, earnings restatements, deferred tax expense, current tax expense
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8.
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Badertscher, Brad
University of Notre Dame Katz, Sharon P.
Columbia Business School - Accounting, Business Law & Taxation Rego, Sonja O.
Indiana University - Kelley School of Business
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| Posted: |
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06 Feb 09
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Last Revised:
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20 Feb 13
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765
(14,087)
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1
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Private equity, ownership structure, tax avoidance, tax planning, book-tax differences, cash effective tax rates, marginal tax rates
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9.
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Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?
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Badertscher, Brad
University of Notre Dame Phillips, John D.
University of Connecticut - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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Posted:
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28 Jun 07
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Last Revised:
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17 Nov 08
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719
(15,370)
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16
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Badertscher, Brad
University of Notre Dame Phillips, John D.
University of Connecticut - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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0
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earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense
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Badertscher, Brad
University of Notre Dame Phillips, John D.
University of Connecticut - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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| Posted: |
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28 Jun 07
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Last Revised:
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19 Oct 08
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719
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16
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Earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense
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10.
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Frank, Mary Margaret
University of Virginia (UVA) - Darden School of Business Lynch, Luann J.
University of Virginia (UVA) - Darden School of Business Rego, Sonja O.
Indiana University - Kelley School of Business Zhao, Rong
University of Calgary
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| Posted: |
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09 Dec 07
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Last Revised:
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08 Jan 13
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668
(17,107)
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Corporate risk taking, corporate culture, aggressive reporting, tax avoidance, earnings management
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11.
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Badertscher, Brad
University of Notre Dame Phillips, John D.
University of Connecticut - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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| Posted: |
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03 Aug 06
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Last Revised:
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11 Jun 09
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638
(18,282)
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2
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Earnings management, restatements, book-tax differences, book-tax conformity
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12.
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Tax Avoidance Activities of U.S. Multinational Corporations
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Rego, Sonja O.
Indiana University - Kelley School of Business
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Posted:
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16 Aug 02
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Last Revised:
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03 Oct 03
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609
(19,603)
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54
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Rego, Sonja O.
Indiana University - Kelley School of Business
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0
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Rego, Sonja O.
Indiana University - Kelley School of Business
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609
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54
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13.
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Cazier, Richard A.
Texas Christian University Rego, Sonja O.
Indiana University - Kelley School of Business Tian, Xiaoli (Shaolee)
Ohio State University (OSU) - Fisher College of Business Wilson, Ryan J.
University of Iowa - Henry B. Tippie College of Business
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380
(36,300)
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10
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Unrecognized tax benefits, FIN 48, tax contingency, tax cushion, tax avoidance
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14.
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Gleason, Cristi A.
University of Iowa - Department of Accounting Pincus, Morton
University of California, Irvine Rego, Sonja O.
Indiana University - Kelley School of Business
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| Posted: |
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23 Nov 09
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Last Revised:
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05 Dec 11
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380
(36,300)
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3
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Tax, earnings management, internal control weakness, SOX
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15.
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Hutchens, Michelle
Indiana University Rego, Sonja O.
Indiana University - Kelley School of Business
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310
(46,359)
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Tax risk, cost of capital, tax reserves, uncertain tax positions, tax avoidance
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16.
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Cazier, Richard A.
Texas Christian University Rego, Sonja O.
Indiana University - Kelley School of Business Tian, Xiaoli (Shaolee)
Ohio State University (OSU) - Fisher College of Business Wilson, Ryan J.
University of Iowa - Henry B. Tippie College of Business
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| Posted: |
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09 Aug 10
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Last Revised:
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17 Aug 11
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237
(62,668)
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2
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Tax reserves, unrecognized tax benefits, FIN 48, earnings management, analyst forecasts
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