Erin Towery

University of Georgia

Terry College of Business

Athens, GA 30602-6254

United States

  • University of Georgia

SCHOLARLY PAPERS

13

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Top 13,555

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7,628

TOTAL CITATIONS
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Top 8,469

in Total Papers Citations

142

Scholarly Papers (13)

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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
Jonathan B. Cohn, Lillian F. Mills, Lillian F. Mills and Erin Towery
University of Texas at Austin, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 2,069 (16,568)
Citation 27

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Leveraged Buyouts, Private Equity, Capital Structure, Corporate Governance

2.

Sources of value creation in private equity buyouts of private firms

Number of pages: 51 Posted: 01 Sep 2013 Last Revised: 18 Jan 2022
Jonathan B. Cohn, Edith S. Hotchkiss and Erin Towery
University of Texas at Austin, Boston College - Carroll School of Management and University of Georgia
Downloads 1,089 (43,596)
Citation 11

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

3.

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

Number of pages: 60 Posted: 07 Oct 2019 Last Revised: 14 Feb 2022
Tingting Liu, Tao Shu, Erin Towery and Jasmine Wang
The University of Tennessee, Knoxville, The Chinese University of Hong Kong (CUHK) - CUHK Business School, University of Georgia and University of Virginia
Downloads 741 (73,828)
Citation 3

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

4.

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, Lillian F. Mills and Erin Towery
Michigan State University - Eli Broad College of Business, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 677 (82,858)
Citation 12

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

5.

IRS Enforcement and Voluntary Tax Disclosure

Journal of the American Taxation Association, forthcoming
Number of pages: 59 Posted: 31 Jul 2017 Last Revised: 03 Apr 2024
Anne Ehinger, Joshua A. Lee, Bridget Stomberg and Erin Towery
Florida State University, Brigham Young University, Indiana University - Kelley School of Business and University of Georgia
Downloads 572 (102,759)
Citation 12

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Tax enforcement; Voluntary disclosure; Tax avoidance; Proprietary costs

6.

Taxpayer Behavior under Audit Certainty

Number of pages: 50 Posted: 23 May 2015 Last Revised: 16 Jun 2017
Benjamin C. Ayers, Jeri K. Seidman and Erin Towery
University of Georgia, University of Virginia - McIntire School of Commerce and University of Georgia
Downloads 496 (122,447)
Citation 11

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

7.

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, Lillian F. Mills and Erin Towery
Michigan State University - Eli Broad College of Business, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 407 (154,768)
Citation 7

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

8.

The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities

Number of pages: 65 Posted: 14 Jun 2022 Last Revised: 21 Oct 2024
Michelle L. Nessa, Anh Persson, Jane Z. Song, Erin Towery and Mary E. Vernon
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy, University of Missouri - Trulaske College of Business, University of Georgia and University of Illinois at Chicago - Department of Accounting
Downloads 371 (172,126)
Citation 7

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Country-by-country reporting, disclosure regulation, BEPS, income shifting, IRS

9.

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
Leslie A. Robinson, Bridget Stomberg and Erin Towery
Dartmouth College - Tuck School of Business, Indiana University - Kelley School of Business and University of Georgia
Downloads 351 (182,401)
Citation 30

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Comparability; Relevance; FIN 48; Income tax uncertainty

10.

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 327 (196,915)
Citation 19

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

11.

The Effect of Unaudited Tax Positions on Corporate Tax Aggressiveness: Evidence from Statute of Limitations Lapses

Number of pages: 56 Posted: 13 Sep 2021 Last Revised: 07 Feb 2022
Matthew Holt, Michelle L. Nessa and Erin Towery
University of Georgia - J.M. Tull School of Accounting, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management and University of Georgia
Downloads 225 (288,746)
Citation 2

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Tax Authority, Statute of Limitations, Tax Aggressiveness, Corporate Disclosure, Unrecognized Tax Benefits

12.

Estimating the Likelihood of Future Tax Settlements

Number of pages: 55 Posted: 10 Jun 2020 Last Revised: 08 Jan 2024
Jared N. Jennings, Joshua A. Lee and Erin Towery
Washington University in St. Louis, Brigham Young University and University of Georgia
Downloads 194 (331,982)
Citation 1

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

13.

Corporate Taxpayer Responses to Size-Based Enforcement and Disclosure Thresholds

Number of pages: 51 Posted: 13 Apr 2023
Jason Matthew DeBacker, Bibek Adhikari and Erin Towery
University of South Carolina - Moore School of Business - Department of Economics, Illinois State University - Department of Economics and University of Georgia
Downloads 109 (533,775)

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Corporate income tax, tax avoidance, IRS, audit examinations, enforcement JEL Classifications: H25, H26, H32, L25