Erin Towery

University of Georgia

Terry College of Business

Athens, GA 30602-6254

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 12,935

SSRN RANKINGS

Top 12,935

in Total Papers Downloads

4,007

SSRN CITATIONS
Rank 13,529

SSRN RANKINGS

Top 13,529

in Total Papers Citations

44

CROSSREF CITATIONS

32

Scholarly Papers (10)

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 1,661 (10,976)
Citation 23

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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 566 (51,864)
Citation 9

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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 356 (90,938)
Citation 8

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

4.

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 326 (100,393)
Citation 9

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

5.

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

Number of pages: 48 Posted: 01 Sep 2013 Last Revised: 12 Jun 2020
University of Texas at Austin, Boston College - Carroll School of Management and University of Georgia
Downloads 278 (119,734)
Citation 9

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Private Equity Buyouts, Private Firms, Financing Constraints, Capital Structure

6.

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

2014 JATA Conference
Number of pages: 23 Posted: 03 Mar 2014 Last Revised: 12 Oct 2017
Dartmouth College - Tuck School of Business, Indiana University - Kelley School of Business and University of Georgia
Downloads 250 (133,175)
Citation 8

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Comparability; Relevance; FIN 48; Income tax uncertainty

7.

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 210 (157,520)
Citation 13

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

8.

The Relative Importance of Tax Reporting Complexity and IRS Scrutiny in Voluntary Tax Disclosure Decisions

Number of pages: 57 Posted: 31 Jul 2017 Last Revised: 05 Jun 2020
Florida State University, Brigham Young University, Indiana University - Kelley School of Business and University of Georgia
Downloads 185 (177,006)
Citation 5

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Income tax expense, tax reporting complexity, Internal Revenue Service (IRS), voluntary disclosure

9.

The Role of External Regulators in Mergers and Acquisitions: Evidence from SEC Comment Letters

Number of pages: 65 Posted: 07 Oct 2019 Last Revised: 22 May 2020
Tingting Liu, Tao Shu, Erin Towery and Jasmine Wang
Iowa State University, The Chinese University of Hong Kong, Shenzhen, University of Georgia and University of Georgia
Downloads 151 (210,805)
Citation 3

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Information asymmetry; M&A; SEC; Comment letters; Shareholder welfare; Corporate governance; Deal outcomes

10.

Estimating the Likelihood of Future Tax Settlements Using Firm Fundamentals and Text Disclosures

Number of pages: 62 Posted: 10 Jun 2020
Jared N. Jennings, Joshua A. Lee and Erin Towery
Washington University in St. Louis, Brigham Young University and University of Georgia
Downloads 24 (538,327)

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Tax settlements, machine learning, textual analysis, tax uncertainty, cash holdings