Xiaoli (Shaolee) Tian

Ohio State University (OSU) - Fisher College of Business

2100 Neil Avenue

Columbus, OH 43210-1144

United States

SCHOLARLY PAPERS

9

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CITATIONS
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Top 20,963

in Total Papers Citations

14

Scholarly Papers (9)

1.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Downloads 565 (28,671)
Citation 9

Abstract:

Unrecognized tax benefits, FIN 48, tax contingency, tax cushion, tax avoidance

2.

Cross Sectional Variation in Cash Flow Asymmetric Timeliness and Its Effect on the Earnings-Based Measure of Conditional Conservatism

Number of pages: 55 Posted: 31 Jul 2012 Last Revised: 25 Oct 2013
Daniel W. Collins, Paul Hribar and Xiaoli (Shaolee) Tian
University of Iowa - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and Ohio State University (OSU) - Fisher College of Business
Downloads 493 (37,049)
Citation 1

Abstract:

Cash Flow Asymmetry, Conservatism, Asymmetric Timeliness

3.

Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?

Number of pages: 49 Posted: 09 Aug 2010 Last Revised: 14 May 2014
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Downloads 336 (59,578)
Citation 4

Abstract:

Tax reserves, unrecognized tax benefits, FIN 48, earnings management, analyst forecasts

4.

The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure

Number of pages: 57 Posted: 20 Jan 2015 Last Revised: 29 Nov 2016
Stephen V. Brown, Xiaoli (Shaolee) Tian and Jenny Wu Tucker
Independent, Ohio State University (OSU) - Fisher College of Business and University of Florida - Warrington College of Business Administration
Downloads 179 (49,821)

Abstract:

comment letter, risk disclosure, spillover, deterrence

5.

Is the Market Grossed out by Gross-Ups? An Investigation of Firms that Pay Their CEOs' Taxes

Number of pages: 45 Posted: 25 Jan 2017
Jeffrey L. Hoopes, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Carolina (UNC) at Chapel Hill, Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Downloads 0 (291,463)

Abstract:

Executive Compensation, Corporate Governance, Tax, Tax Gross-Up

6.

Impact of FAS 166/167 on Credit Card Securitization

Number of pages: 42 Posted: 15 May 2016
Xiaoli (Shaolee) Tian and Haiwen Zhang
Ohio State University (OSU) - Fisher College of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 0 (275,120)

Abstract:

FAS 166/167, Securitization

7.

The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing

Kelley School of Business Research Paper No. 16-42
Number of pages: 47 Posted: 14 May 2016
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Downloads 0 (164,689)

Abstract:

Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

8.

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes

Review of Accounting Studies, Vol. 20, No. 1, 2015, Kelley School of Business Research Paper No. 15-47
Posted: 18 Jun 2015
Sonja O. Rego, Richard A. Cazier, Xiaoli (Shaolee) Tian and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, University of Texas at El Paso - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business

Abstract:

Tax reserves, Tax cushion, FIN 48, Earnings management, Change in accounting standard

9.

Investors’ Reaction to the Use of Poison Pills as a Tax Loss Preservation Tool

Journal of Accounting and Economics, Vol. 57, No. 2-3, 2014
Posted: 28 Mar 2014
Stephanie A. Sikes, Ryan J. Wilson and Xiaoli (Shaolee) Tian
University of Pennsylvania - Accounting Department, University of Oregon - Lundquist College of Business and Ohio State University (OSU) - Fisher College of Business

Abstract:

Taxes, net operating losses, poison pills