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AAA Meetings

15,215 Total downloads

Viewing: 1 - 49 of 49 papers

1.

Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Jul 2012 Last Revised: 20 Dec 2018
Accepted Paper Series
Tel Aviv University - Coller School of Management, University of Waterloo - School of Accounting and Finance and University of Virginia - Darden School of Business
Downloads 961
2.

Disclosure Decisions Surrounding Permanently Reinvested Foreign Earnings

Journal of American Taxation Association, Forthcoming
Number of pages: 33 Posted: 18 Jul 2012 Last Revised: 28 May 2014
Accepted Paper Series
University of Montana-School of Business and Administration and Colorado State University, Fort Collins - Department of Accounting
Downloads 237
3.

One-Book Versus Two-Book System: Learnings from Europe

Number of pages: 52 Posted: 18 Jul 2012 Last Revised: 19 Jul 2012
Working Paper Series
University of Muenster - Accounting Center, University of Muenster and University of Muenster
Downloads 232
4.

The Tradeoffs between Tax Savings and Financial Reporting Costs: Public versus Private Firms in China

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 35 Posted: 18 Jul 2012
Working Paper Series
Lingnan University, University of Texas at Austin - McCombs School of Business and affiliation not provided to SSRN
Downloads 167
5.

Asymmetric Taxation of Profits and Losses and its Influence on Investment Timing: Paradoxical Effects of Tax Increases

Number of pages: 39 Posted: 18 Jul 2012 Last Revised: 19 Jul 2012
Working Paper Series
Paderborn University, University of Graz and Paderborn University
Downloads 110
6.

The Financial and Tax Reporting of Firms in Financial Transitory Loss Years

Number of pages: 50 Posted: 18 Jul 2012
Working Paper Series
Oklahoma State University - Stillwater - School of Accounting
Downloads 98
7.

An Exploration of the Antecedents and Consequences of State Income Tax Nexus: Does Economic Nexus Really Benefit States?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 35 Posted: 18 Jul 2012
Accepted Paper Series
Tennessee Tech University and Kansas State University
Downloads 61
8.

Property Tax Revenue and the Quality of Government Services: A County-Level Analysis

2012 AAA Annual Meeting - Tax Concurrent Sessions
Posted: 18 Jul 2012 Last Revised: 14 Aug 2012
Working Paper Series
affiliation not provided to SSRN, University of North Texas, Texas Tech University and affiliation not provided to SSRN
9.

Do Investors Differentially Value Tax Avoidance of Income Mobile Firms?

Number of pages: 42 Posted: 10 Jul 2012
Working Paper Series
University of Texas at Austin and Indiana University - Kelley School of Business
Downloads 556
10.

Schedule UTP: Stock Price Reaction and Economic Consequences

Journal of American Taxation Association, Vol. 35, No. 1, 2013 DOI: 10.2308/atax-50246, 2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 44 Posted: 03 Jul 2012 Last Revised: 25 Aug 2018
Accepted Paper Series
Kennesaw State University, University of Tennessee, Chattanooga - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 121
11.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 37 Posted: 02 Jul 2012
Working Paper Series
Tuck School of Business at Dartmouth, University of Virginia - McIntire School of Commerce and University of Texas at Austin
Downloads 142
12.

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 45 Posted: 02 Jul 2012 Last Revised: 14 May 2014
Working Paper Series
University of Arkansas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 96
13.

The Influence of Institutional Investment on Tax Aggressiveness

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 47 Posted: 02 Jul 2012
Working Paper Series
University of Nebraska at Lincoln and University of Nebraska at Lincoln
Downloads 269
14.

Does Auditor Gender Affect Issuing a Going-Concern Opinion?

Number of pages: 44 Posted: 27 Jun 2012
Working Paper Series
University of New South Wales (UNSW) and QUT School of Business
Downloads 826
15.
Downloads 548
16.

The Ex-Post Test of Corporate Governance Impact Toward Financial Distress and Financial Performance

The 2nd ICBB & CSR-UN Conference, 2012
Number of pages: 12 Posted: 27 Apr 2012
Accepted Paper Series
affiliation not provided to SSRN and STIE Perbanas Surabaya Indonesia
Downloads 181
17.

The Impact of Corporate Governance Practices on Indonesia Banking Industry

17 Annual Conference on Pacific Basin Finance, Economic, Accounting, and Management (PBFEAM) The 3rd International Conference on Business in Asia, 2009
Number of pages: 16 Posted: 26 Apr 2012
Accepted Paper Series
STIE Perbanas Surabaya Indonesia
Downloads 244
18.

Predicting Intended Ethical Behavior of Auditor Candidates on Accounting Students

The 18th Annual Conference on Pasific Basin Finance, Economic Accounting and Management (PBFEAM), 2010
Number of pages: 15 Posted: 26 Apr 2012
Accepted Paper Series
STIE Perbanas Surabaya Indonesia and affiliation not provided to SSRN
Downloads 164
19.

Reputational Risk in Bank and Finance

Posted: 21 Apr 2012
Working Paper Series
University of Rome Tor Vergata - Tor Vergata Economics University Foundation
20.

Trapped Cash and the Profitability of Foreign Acquisitions

Rotman School of Management Working Paper No. 1983292
Number of pages: 54 Posted: 12 Jan 2012 Last Revised: 26 Jul 2014
Working Paper Series
University of Toronto - Rotman School of Management, University of Connecticut - Department of Accounting and University of Oregon
Downloads 986
21.

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Forthcoming in Journal of Accounting Research
Number of pages: 59 Posted: 19 Aug 2011 Last Revised: 29 Aug 2014
Accepted Paper Series
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 791
22.

Tax-Sensitive Institutional Investors

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Posted: 06 Aug 2011
Working Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department
23.

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 37 Posted: 05 Aug 2011 Last Revised: 28 Sep 2013
Working Paper Series
University of Texas at Austin, Texas A&M University and Indiana University - Kelley School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 171
24.

Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 44 Posted: 05 Aug 2011 Last Revised: 19 Dec 2018
Working Paper Series
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, Miami University and University of Missouri at Columbia - School of Accountancy
Downloads 1,735
25.

Binary Controls for the Corporate Marginal Tax Rate

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 29 Posted: 05 Aug 2011
Working Paper Series
University of Connecticut School of Business
Downloads 124
26.

Investor Valuation of Tax Avoidance Through Uncertain Tax Positions

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 52 Posted: 05 Aug 2011 Last Revised: 27 Aug 2011
Working Paper Series
Georgetown University

Multiple version iconThere are 2 versions of this paper

Downloads 802
27.

The Effect of Hedge Fund Activism on Corporate Tax Avoidance

The Accounting Review 87, 1493-1526
Number of pages: 50 Posted: 05 Aug 2011 Last Revised: 12 Oct 2012
Accepted Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business, Arizona State University (ASU) - School of Accountancy and Ball State University
Downloads 765
28.

Economic Versus Non-Economic Factors: An Analysis of Corporate Tax Compliance

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 38 Posted: 05 Aug 2011
Working Paper Series
Emporia State University and affiliation not provided to SSRN
Downloads 502
29.

Deficiencies in Tax-Related Internal Controls Detected Under Sarbanes-Oxley Section 404

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 38 Posted: 05 Aug 2011
Working Paper Series
Bentley University and Bentley University - Department of Accountancy
Downloads 429
30.

Does Mandatory Disclosure Affect Recognition of Contingent Liabilities? Evidence from FIN 48

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 43 Posted: 05 Aug 2011 Last Revised: 29 Aug 2011
Working Paper Series
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business
Downloads 246
31.

Equity Compensation and Tax Sheltering: Are They Negatively Related due to Incentives or Tax Benefits?

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 46 Posted: 05 Aug 2011 Last Revised: 15 Aug 2018
Working Paper Series
University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 227
32.

The Net Present Value Effective Tax Rate

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 21 Posted: 05 Aug 2011
Working Paper Series
Southern Illinois University at Carbondale - Department of Finance and Tuck School of Business at Dartmouth

Multiple version iconThere are 2 versions of this paper

Downloads 170
33.

Taxes, Financial Reporting Standards and the Role of Information Asymmetry in the Structuring of Cross-Border Mergers and Acquisitions

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 26 Posted: 05 Aug 2011 Last Revised: 26 Aug 2011
Working Paper Series
University of Saskatchewan and affiliation not provided to SSRN
Downloads 148
34.

Effects of Corporate Tax Rate Cuts on Firm Investment and Valuation: A Micro Simulation Approach

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 36 Posted: 05 Aug 2011 Last Revised: 01 Jun 2012
Working Paper Series
Chuo University - Graduate School of Strategic Management and Graduate School of Business and Finance
Downloads 145
35.

Multi-Jurisdictional Tax Incentives and the Location of Innovative Activities

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 37 Posted: 05 Aug 2011 Last Revised: 26 Aug 2011
Working Paper Series
affiliation not provided to SSRN
Downloads 144
36.

Effects of Experience, Task Specific Information, and Risk on Tax Professionals’ Judgments

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 39 Posted: 05 Aug 2011 Last Revised: 26 Aug 2011
Working Paper Series
University of Colorado at Denver and Piedmont College
Downloads 139
37.

The Impact of FIN 48 and Economic Nexus on Multistate Tax Settlements

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 42 Posted: 05 Aug 2011
Working Paper Series
Tennessee Tech University
Downloads 126
38.

Taxes, Volatility and the Cost of Equity Capital: An Analysis of the Jobs & Growth Tax Relief Reconciliation Act of 2003

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 35 Posted: 05 Aug 2011 Last Revised: 26 Aug 2011
Working Paper Series
Texas Tech University - Rawls College of Business, affiliation not provided to SSRN, Texas Tech University and affiliation not provided to SSRN
Downloads 120
39.

The Split Widens as the D.C. Court of Appeals Rules that Tax Accrual Workpapers Are Protected by the Work Product Doctrine

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 60 Posted: 05 Aug 2011 Last Revised: 26 Aug 2011
Working Paper Series
St. John's University
Downloads 104
40.

The Influence of Tax Regimes on Distribution Policy of Corporations - Evidence from German Tax Reforms

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 40 Posted: 05 Aug 2011 Last Revised: 01 Sep 2011
Working Paper Series
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 98
41.

The Effect of Audit Costs on Taxpayer Decisions Under Uncertainty: Evidence from the Laboratory

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 30 Posted: 05 Aug 2011
Working Paper Series
Washington and Lee University
Downloads 90
42.

2010 Federal Income Tax Laws that Cause Individuals' Marginal and Statutory Tax Rates to Differ

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 38 Posted: 05 Aug 2011
Working Paper Series
University of Missouri at Saint Louis - Accounting Area
Downloads 71
43.

Judicial Deference to Regulations In Conflict with Court Decisions and the Administrative Procedures Act Intermountain Insurance Service of Vail, LLC v. Commissioner

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 23 Posted: 05 Aug 2011 Last Revised: 26 Aug 2011
Working Paper Series
American University - Kogod School of Business and Bloomsburg University of Pennsylvania - College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 65
44.

Supreme Court Holds Medical Residents are Not Students for Purposes of FICA

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 24 Posted: 05 Aug 2011 Last Revised: 26 Aug 2011
Working Paper Series
St. John's University
Downloads 28
45.

The Impact of Task Interruption on Tax Accountants’ Professional Judgment

Accounting, Organizations and Society, Vol. 55 (November):96-113, 2016
Posted: 05 Aug 2011 Last Revised: 11 Nov 2016
Accepted Paper Series
Auburn University - Raymond J. Harbert College of Business - School of Accountancy and University of Delaware - Accounting & MIS
46.

The Impact of Tax Rate Changes on Intercorporate Investment

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Posted: 05 Aug 2011 Last Revised: 26 Aug 2011
Working Paper Series
Independent, Oregon State University - College of Business, Oklahoma State University and Iowa State University

Multiple version iconThere are 2 versions of this paper

47.

Corporate Social Responsibility and Tax Aggressiveness

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 50 Posted: 03 Aug 2011 Last Revised: 09 Aug 2011
Working Paper Series
University of Adelaide - Business School and University of Technology Sydney (UTS)
Downloads 1,746
48.

Tax Avoidance, Corporate Transparency, and Firm Value

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Posted: 03 Aug 2011 Last Revised: 28 Dec 2013
Working Paper Series
University of Texas at Austin
49.

Tax Regimes and Capital Gains Realizations

European Accounting Review, Forthcoming
Number of pages: 43 Posted: 30 Apr 2011 Last Revised: 21 Sep 2016
Accepted Paper Series
WHU - Otto Beisheim School of Management
Downloads 230