Erin Towery

University of Georgia

Terry College of Business

Athens, GA 30602-6254

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 13,166

SSRN RANKINGS

Top 13,166

in Total Papers Downloads

3,566

CITATIONS
Rank 9,767

SSRN RANKINGS

Top 9,767

in Total Papers Citations

56

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 1,590 (10,374)
Citation 17

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 545 (48,983)
Citation 8

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 352 (83,361)
Citation 6

Abstract:

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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 288 (104,050)
Citation 4

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

5.

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 - Kelley School of Business and University of Georgia
Downloads 239 (126,322)
Citation 14

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Comparability; Relevance; FIN 48; Income tax uncertainty

6.

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 235 (128,492)
Citation 7

Abstract:

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Private Equity Buyouts, Capital Structure, Private Firms

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 182 (163,448)
Citation 12

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

8.

The Trade-Off between Reporting Complexity and Proprietary Costs in Voluntary Disclosure Decisions: Evidence from Voluntary Tax Disclosures

Number of pages: 55 Posted: 31 Jul 2017 Last Revised: 13 Jun 2019
Florida State University, University of Georgia, Indiana University - Kelley School of Business and University of Georgia
Downloads 135 (210,232)
Citation 4

Abstract:

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Income tax expense, analysts, conference calls