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2013 American Taxation Association Midyear Meeting (Archive)

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Viewing: 1 - 18 of 18 papers

1.

Rethinking the Source of the Arm's-Length Transfer Pricing Problem

Virginia Tax Review, Vol. 32, No. 3, 2013, pp. 425-459
Number of pages: 35 Posted: 08 May 2013
Accepted Paper Series
Hebrew University of Jerusalem - Faculty of Law
Downloads 354
2.

Do States’ Interpretations of Nexus Activities Align with States’ Policy Adoptions of Economic Nexus?

2013 American Taxation Association Midyear Meeting: Research Forum
Posted: 14 Feb 2013 Last Revised: 28 Feb 2013
Working Paper Series
Kansas State University and Tennessee Tech University
3.

Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns

2013 American Taxation Association Midyear Meeting: Research Forum
Posted: 14 Feb 2013
Working Paper Series
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Nebraska-Lincoln, University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy

Multiple version iconThere are 2 versions of this paper

4.

The Financial Reporting and Tax Aggressiveness Implications of Schedule UTP

2013 American Taxation Association Midyear Meeting: Research Forum
Posted: 14 Feb 2013
Working Paper Series
University of Tennessee, Chattanooga - Department of Accounting
5.

What Do Taxpayers Want? Evidence from Online Client Reviews

2013 American Taxation Association Midyear Meeting: Research Forum
Posted: 14 Feb 2013
Working Paper Series
Valdosta State University - Department of Accounting and Finance and University of Kentucky - Von Allmen School of Accountancy
6.

Tax Planning and Managers’ Preference for Smooth Earnings

2013 American Taxation Association Midyear Meeting: Research Forum
Posted: 14 Feb 2013
Working Paper Series
Michigan State University, Eli Broad College of Business and University of Georgia
7.

Are Reputational Costs a Determinant of Tax Avoidance?

2013 American Taxation Association Midyear Meeting: Tax Avoidance in an International Setting
Posted: 14 Feb 2013 Last Revised: 02 Nov 2016
Working Paper Series
University of South Carolina and University of Oregon
8.

Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?

2013 American Taxation Association Midyear Meeting: Research-In-Process
Posted: 14 Feb 2013
Working Paper Series
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and North Carolina State University

Multiple version iconThere are 2 versions of this paper

9.

Communicating Information beyond the Tax Footnote: An Empirical Examination of Effective Tax Rate Forecasts in the MD&A

2013 American Taxation Association Midyear Meeting: Research-In-Process
Posted: 14 Feb 2013
Working Paper Series
University of Connecticut - Department of Accounting
10.

Smooth Taxable Income, Tax Avoidance, and the Information Content of Taxable Income

2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Posted: 14 Feb 2013
Working Paper Series
University of Florida - Fisher School of Accounting, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
11.

Financial Constraints and the Incentive for Tax Planning

2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Posted: 14 Feb 2013
Working Paper Series
University of Toronto - Rotman School of Management, Indiana University - Kelley School of Business - Department of Accounting and University of California-Irvine

Multiple version iconThere are 2 versions of this paper

12.

Transfer Pricing: Strategies, Practices, and Tax Minimization

Contemporary Accounting Research, Vol. 34, No. 1, 2017
Number of pages: 61 Posted: 13 Feb 2013 Last Revised: 22 Jul 2018
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads 750
13.

How Do CEO Incentives Affect Corporate Tax Planning and Financial Reporting of Income Taxes?

Review of Accounting Studies,Vol. 21, No. 2, 2016
Posted: 13 Feb 2013 Last Revised: 17 Mar 2017
Accepted Paper Series
University of Tennessee, Knoxville, Texas A&M University and Indiana University - Kelley School of Business
14.

Stockholders’ Unrealized Returns and the Market Reaction to Financial Disclosures

Journal of Finance, Forthcoming
Number of pages: 69 Posted: 13 Feb 2013 Last Revised: 25 Aug 2018
Accepted Paper Series
University of Miami - Department of Accounting
Downloads 281
15.

Tightening the Noose: The Impact of FIN 48 on Corporate Borrowers

2013 American Taxation Association Midyear Meeting: Uncertain Tax Positions
Posted: 13 Feb 2013
Working Paper Series
Washington and Lee University, University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Arkansas at Fayetteville and Arizona State University (ASU) - School of Accountancy
16.

Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning

2013 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 48 Posted: 13 Feb 2013
Working Paper Series
University of Georgia, Arizona State University (ASU) - School of Accountancy and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 205
17.

Relative Valuation of Alternative Methods of Tax Avoidance

2013 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 40 Posted: 13 Feb 2013
Working Paper Series
Auburn University - School of Accountancy
Downloads 320
18.

Measuring Income Tax Accrual Quality

Review of Accounting Studies, Forthcoming, 2013 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session, Georgetown McDonough School of Business Research Paper No. 2216857
Number of pages: 66 Posted: 13 Feb 2013 Last Revised: 25 Dec 2015
Working Paper Series
University of Arizona, Eller College of Management, Georgetown University and University of California-Irvine
Downloads 870