Erin Towery

University of Georgia

Terry College of Business

Athens, GA 30602-6254

United States

SCHOLARLY PAPERS

8

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CITATIONS
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Top 28,869

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 1,213 (12,700)
Citation 2

Abstract:

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
Posted: 23 Sep 2011 Last Revised: 01 Jul 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

Abstract:

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 (75,145)
Citation 5

Abstract:

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

4.

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

The Accounting Review, Vol. 91, No. 4, 2016
Posted: 07 Feb 2014 Last Revised: 01 Jul 2017
Tuck School of Business at Dartmouth, Indiana University and University of Georgia

Abstract:

Relevance; FIN 48; Income tax uncertainty

5.

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 (139,873)

Abstract:

Private Equity Buyouts, Capital Structure, Private Firms

6.

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 (130,376)

Abstract:

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

7.

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

Forthcoming, The Accounting Review
Posted: 14 Feb 2013 Last Revised: 28 Nov 2016
Erin Towery
University of Georgia

Abstract:

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

8.

One Size Does Not Fit All: The Effect of Guidance Intended to Improve Comparability on Relevance

2014 JATA Conference
Posted: 03 Mar 2014 Last Revised: 03 Apr 2014
Tuck School of Business at Dartmouth, Indiana University and University of Georgia

Abstract:

Comparability; Relevance; FIN 48; Income tax uncertainty