Erin Towery

University of Georgia

Terry College of Business

Athens, GA 30602-6254

United States

SCHOLARLY PAPERS

8

DOWNLOADS
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2,867

CITATIONS
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Top 28,897

in Total Papers Citations

8

Scholarly Papers (8)

1.

The Evolution of Capital Structure and Operating Performance after Leveraged Buyouts: Evidence from U.S. Corporate Tax Returns

Journal of Financial Economics (JFE), Vol. 111, 2014
Number of pages: 67 Posted: 20 Feb 2011 Last Revised: 01 Jul 2017
University of Texas at Austin, University of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 1,250 (12,742)
Citation 2

Abstract:

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Leveraged Buyouts, Private Equity, Capital Structure, Corporate Governance

2.

The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance

Journal of American Taxation Association, Vol. 36, No. 2, 2014
Number of pages: 44 Posted: 23 Sep 2011 Last Revised: 12 Oct 2017
Sanjay Gupta, Lillian F. Mills and Erin Towery
Michigan State University - Eli Broad College of Business, University of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 394 (46,631)
Citation 1

Abstract:

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state taxation, tax reserves, tax avoidance, ASC 740-10, FIN 48, uncertain tax benefits

3.

Did FIN 48 Arrest the Trend in Multistate Tax Aggressiveness?

McCombs Research Paper Series No. ACC-10-09
Number of pages: 45 Posted: 28 Oct 2009 Last Revised: 05 Feb 2014
Sanjay Gupta, Lillian F. Mills and Erin Towery
Michigan State University - Eli Broad College of Business, University of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 294 (76,551)
Citation 5

Abstract:

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state taxation, tax reserves, tax aggressiveness, ASC 740-10-25, FIN 48, uncertain tax benefits

4.

The Motives for Private Equity Buyouts of Private Firms: Evidence from U.S. Corporate Tax Returns

Number of pages: 57 Posted: 01 Sep 2013 Last Revised: 11 Aug 2016
University of Texas at Austin, Boston College - Carroll School of Management and University of Georgia
Downloads 108 (135,712)

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Private Equity Buyouts, Capital Structure, Private Firms

5.

Taxpayer Behavior under Audit Certainty

Number of pages: 50 Posted: 23 May 2015 Last Revised: 16 Jun 2017
University of Georgia, University of Virginia - McIntire School of Commerce and University of Georgia
Downloads 71 (122,607)

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Tax examination; Internal Revenue Service; Coordinated Industry Case program; Tax avoidance

6.

Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP

The Accounting Review, Vol. 92, No. 5, 2017
Number of pages: 48 Posted: 14 Feb 2013 Last Revised: 12 Oct 2017
Erin Towery
University of Georgia
Downloads 62 (185,102)

Abstract:

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IRS; Tax uncertainty; Schedule UTP; Accounting for income taxes; Disclosure

7.

Let's Talk About Tax: The Determinants and Consequences of Income Tax Mentions During Conference Calls

Number of pages: 49 Posted: 31 Jul 2017
Indiana University Purdue University Indianapolis, University of Georgia, Indiana University and University of Georgia
Downloads 0 (392,884)

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Income tax expense, analysts, conference calls

8.

One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting

2014 JATA Conference, The Accounting Review, Vol. 91, No. 4, 2016
Number of pages: 23 Posted: 03 Mar 2014 Last Revised: 12 Oct 2017
Dartmouth College - Accounting, Indiana University and University of Georgia
Downloads 0 (125,964)

Abstract:

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Comparability; Relevance; FIN 48; Income tax uncertainty