Lillian F. Mills

University of Texas at Austin - McCombs School of Business

Austin, TX 78712

United States

  • University of Texas at Austin - McCombs School of Business

SCHOLARLY PAPERS

47

DOWNLOADS
Rank 1,484

SSRN RANKINGS

Top 1,484

in Total Papers Downloads

21,102

SSRN CITATIONS
Rank 3,167

SSRN RANKINGS

Top 3,167

in Total Papers Citations

249

CROSSREF CITATIONS

131

Scholarly Papers (47)

Actions:
Email selected abstracts
1.

Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets

Number of pages: 44 Posted: 29 Jun 2002
Dan S. Dhaliwal, Cristi A. Gleason and Lillian F. Mills
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 1,813 (9,510)
Citation 8

Abstract:

Loading...

earnings management, tax expense, target earnings

2.

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 and Erin Towery
University of Texas at Austin, University of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 1,661 (10,980)
Citation 23

Abstract:

Loading...

Leveraged Buyouts, Private Equity, Capital Structure, Corporate Governance

3.

Using Tax Return Data to Simulate Corporate Marginal Tax Rates

Downloads 1,417 ( 14,098)
Citation 12

Using Tax Return Data to Simulate Corporate Marginal Tax Rates

Number of pages: 48 Posted: 21 Feb 2007
John R. Graham and Lillian F. Mills
Duke University and University of Texas at Austin - McCombs School of Business
Downloads 1,380 (14,393)
Citation 10

Abstract:

Loading...

marginal tax rate, simulated tax rates, tax return data, financial statements, book tax difference, capital structure

Using Tax Return Data to Simulate Corporate Marginal Tax Rates

NBER Working Paper No. w13709
Number of pages: 49 Posted: 31 Dec 2007 Last Revised: 15 Feb 2008
John R. Graham and Lillian F. Mills
Duke University and University of Texas at Austin - McCombs School of Business
Downloads 37 (481,793)

Abstract:

Loading...

4.

An Empirical Examination of Corporate Tax Noncompliance

Ross School of Business Paper No. 1025
Number of pages: 46 Posted: 21 Mar 2006
Michelle Hanlon, Lillian F. Mills and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Texas at Austin - McCombs School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,368 (14,889)
Citation 23

Abstract:

Loading...

tax noncompliance, corporate governance, executive compensation

5.

Trends in Book-Tax Income and Balance Sheet Differences

Downloads 1,297 ( 16,165)

Trends in Book-Tax Income and Balance Sheet Differences

Number of pages: 34 Posted: 24 May 2002
Lillian F. Mills, Kaye J. Newberry and William B. Trautman
University of Texas at Austin - McCombs School of Business, University of Arizona - Department of Accounting and Internal Revenue Service - LMSB Research East
Downloads 1,297 (15,851)
Citation 32

Abstract:

Loading...

book-tax differences, consolidation, off-balance sheet

Trends in Book-Tax Income and Balance Sheet Differences

Tax Notes, Vol. 96, No. 8, August 19, 2002
Posted: 16 Aug 2002
Lillian F. Mills, Kaye J. Newberry and William B. Trautman
University of Texas at Austin - McCombs School of Business, University of Arizona - Department of Accounting and Internal Revenue Service - LMSB Research East

Abstract:

Loading...

Book-tax differences, consolidation, off-balance sheet

6.

Firms' Off-Balance Sheet Financing: Evidence from Their Book-Tax Reporting Differences

Number of pages: 35 Posted: 06 Feb 2004
Lillian F. Mills and Kaye J. Newberry
University of Texas at Austin - McCombs School of Business and University of Arizona - Department of Accounting
Downloads 1,050 (22,161)
Citation 6

Abstract:

Loading...

Off-balance sheet financing, book-tax difference, capital structure

7.

What Can We Learn About Uncertain Tax Benefits from FIN 48?

Downloads 1,003 ( 23,728)

What Can We Learn About Uncertain Tax Benefits from FIN 48?

McCombs Research Paper Series No. ACC-02-07
Number of pages: 31 Posted: 03 Jun 2007
Jennifer Blouin, Cristi A. Gleason, Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department
Downloads 1,003 (23,332)
Citation 12

Abstract:

Loading...

FIN48, tax cushion, disclosure, FIN 48, uncertain tax benefits

What Can We Learn About Uncertain Tax Benefits from Fin 48?

National Tax Journal, Vol. 60, No. 3, September 2007
Posted: 26 Jan 2014
Jennifer Blouin, Cristi A. Gleason, Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department

Abstract:

Loading...

tax compliance, FIN 48, accounting for income taxes, disclosure

8.

Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management

Downloads 831 ( 31,084)

Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management

AAA 2005 FARS Meeting Paper
Number of pages: 39 Posted: 10 Sep 2004 Last Revised: 24 Aug 2011
Joseph Comprix, Lillian F. Mills and Andrew Schmidt
Syracuse University, University of Texas at Austin - McCombs School of Business and North Carolina State University
Downloads 831 (30,598)
Citation 8

Abstract:

Loading...

Earnings Management, Effective Tax Rates, Tax Expense, Quarterly Earnings

Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management

Journal of the American Taxation Association, Vol. 34, No. 1, 2012
Posted: 17 May 2012
Joseph Comprix, Lillian F. Mills and Andrew Schmidt
Syracuse University, University of Texas at Austin - McCombs School of Business and North Carolina State University

Abstract:

Loading...

Earnings Management, Effective Tax Rates, Quarterly Earnings

9.

Audit Fees and Book-Tax Differences

Downloads 814 ( 31,957)

Audit Fees and Book-Tax Differences

Number of pages: 47 Posted: 17 Sep 2009
Michelle Hanlon, Gopal V. Krishnan and Lillian F. Mills
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Bentley University and University of Texas at Austin - McCombs School of Business
Downloads 814 (31,468)
Citation 8

Abstract:

Loading...

Audit fees, book-tax differences, earnings quality

Audit Fees and Book-Tax Differences

Journal of American Taxation Association, Forthcoming
Posted: 27 May 2011
Michelle Hanlon, Gopal V. Krishnan and Lillian F. Mills
Massachusetts Institute of Technology (MIT) - Sloan School of Management, American University - Accounting and University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

audit fees, book-tax differences, earnings quality

10.

Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax Haven Countries

Number of pages: 35 Posted: 31 Oct 2002
C. Bryan Cloyd, Lillian F. Mills and Connie D. Weaver
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of Texas at Austin - McCombs School of Business and Texas A&M University - Department of Accounting
Downloads 764 (34,833)
Citation 12

Abstract:

Loading...

corporate expatriation, inversion, tax haven, merger

11.

Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income

MIT Sloan Working Paper No. 4289-03
Number of pages: 55 Posted: 21 Mar 2003
George A. Plesko and Lillian F. Mills
University of Connecticut School of Business and University of Texas at Austin - McCombs School of Business
Downloads 736 (36,677)
Citation 18

Abstract:

Loading...

Book-tax Difference, Schedule M-1, Income Taxes

12.

Multistate Tax Planning: Benefits of Multiple Jurisdictions and Tax Planning Assistance

Number of pages: 35 Posted: 09 Aug 2000
Sanjay Gupta and Lillian F. Mills
Michigan State University - Eli Broad College of Business and University of Texas at Austin - McCombs School of Business
Downloads 695 (39,630)
Citation 43

Abstract:

Loading...

Multistate taxation, apportionment, cross-jurisdiction, compliance

13.

FIN 48 and Tax Compliance

Downloads 693 ( 39,780)

FIN 48 and Tax Compliance

The Accounting Review, Vol. 85, No. 5, pp. 1721-1742, 2010
Number of pages: 48 Posted: 04 Dec 2007 Last Revised: 06 Feb 2011
Lillian F. Mills, Leslie A. Robinson and Richard C. Sansing
University of Texas at Austin - McCombs School of Business, Dartmouth College - Tuck School of Business and Tuck School of Business at Dartmouth
Downloads 693 (39,199)
Citation 3

Abstract:

Loading...

tax compliance, FIN 48, ASC 740-10-25, accounting for income taxes, disclosure

FIN 48 and Tax Compliance

The Accounting Review, Vol. 85, No. 5, pp. 1721-1742, 2010
Posted: 26 Jan 2010 Last Revised: 06 Feb 2011
Lillian F. Mills, Richard C. Sansing and Leslie A. Robinson
University of Texas at Austin - McCombs School of Business, Tuck School of Business at Dartmouth and Dartmouth College - Tuck School of Business

Abstract:

Loading...

tax compliance, FIN 48, ASC 740-10-25, accounting for income taxes, disclosure

14.

Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense?

McCombs Research Paper Series No. ACC-01-07
Number of pages: 48 Posted: 05 Apr 2007
Cristi A. Gleason and Lillian F. Mills
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 672 (41,451)
Citation 33

Abstract:

Loading...

Auditor fees, auditor independence, tax reserves, tax contingencies

15.

Military Experience and Corporate Tax Avoidance

Review of Accounting Studies, Forthcoming
Number of pages: 57 Posted: 02 Aug 2013 Last Revised: 28 Sep 2016
Kelvin Law and Lillian F. Mills
Nanyang Technological University (NTU) and University of Texas at Austin - McCombs School of Business
Downloads 670 (41,614)
Citation 10

Abstract:

Loading...

Tax Avoidance, Corporate Financial Reporting, Military Experience

16.

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 (51,889)
Citation 9

Abstract:

Loading...

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

17.

Tax Savings on Repatriations of Foreign Earnings Under the American Jobs Creation Act of 2004

Tax Notes, Vol. 108, No. 7, August 8, 2005
Number of pages: 40 Posted: 02 Aug 2005
Susan Albring, Ann C. Dzuranin and Lillian F. Mills
Syracuse University - Joseph I. Lubin School of Accounting, University of South Florida - School of Accountancy and University of Texas at Austin - McCombs School of Business
Downloads 552 (53,534)
Citation 2

Abstract:

Loading...

permanently reinvested earnings, repatriation, foreign earnings, cash dividends, American Jobs Creation Act of 2004, tax savings, financial reporting

18.

The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors

McCombs Research Paper Series No. ACC-04-10
Number of pages: 46 Posted: 02 Aug 2010 Last Revised: 05 Jan 2012
Lillian F. Mills, Sarah E. Nutter and Casey M. Schwab
University of Texas at Austin - McCombs School of Business, George Mason University - Department of Accounting and University of North Texas
Downloads 510 (59,180)
Citation 10

Abstract:

Loading...

political costs, market competition, bargaining power, effective tax rates, contracts, taxes

19.

Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management

Number of pages: 48 Posted: 02 Apr 2004
Cristi A. Gleason and Lillian F. Mills
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 446 (69,889)
Citation 2

Abstract:

Loading...

earnings management, effective tax rate, earnings surprise

20.

Do Worldwide Tax Incentives Affect the Income Reporting and Capital Structure of Foreign-Controlled U.S. Corporations?

Number of pages: 33 Posted: 01 Apr 2002
Lillian F. Mills and Kaye J. Newberry
University of Texas at Austin - McCombs School of Business and University of Arizona - Department of Accounting
Downloads 417 (75,774)
Citation 1

Abstract:

Loading...

income shifting, capital structure, foreign-controlled U.S. corporations

21.

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 (90,984)
Citation 8

Abstract:

Loading...

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

22.

Taxes and Financial Constraints: Evidence from Linguistic Cues

Downloads 343 ( 94,943)

Taxes and Financial Constraints: Evidence from Linguistic Cues

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 30 Jun 2014 Last Revised: 20 Jul 2015
Kelvin Law and Lillian F. Mills
Nanyang Technological University (NTU) and University of Texas at Austin - McCombs School of Business
Downloads 343 (94,287)
Citation 22

Abstract:

Loading...

Tax Avoidance, Unrecognized Tax Reserve, Negative Words, Disclosure

Taxes and Financial Constraints: Evidence from Linguistic Cues

Journal of Accounting Research, Vol. 53, No. 4, 2015
Posted: 03 Mar 2016
Kelvin Law and Lillian F. Mills
Nanyang Technological University (NTU) and University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

Tax Avoidance, Unrecognized Tax Reserve, Negative Words, Disclosure

23.

Nonrecurring Income Taxes

Number of pages: 71 Posted: 23 Jan 2016 Last Revised: 29 Jun 2020
Dain C. Donelson, Colin Koutney and Lillian F. Mills
University of Texas at Austin - Red McCombs School of Business, George Mason University - School of Business and University of Texas at Austin - McCombs School of Business
Downloads 320 (102,584)
Citation 3

Abstract:

Loading...

Nonrecurring Income Taxes, Accounting for Income Taxes, ASC 740

24.

How Do Differences in State Corporate Income Tax Systems Affect Compliance Cost Burdens?

Number of pages: 31 Posted: 26 Mar 2002
Sanjay Gupta and Lillian F. Mills
Michigan State University - Eli Broad College of Business and University of Texas at Austin - McCombs School of Business
Downloads 318 (103,300)
Citation 3

Abstract:

Loading...

multistate taxation, compliance costs, disconformity, burden

25.

Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?

Journal of American Taxation Association, Fall 2011
Number of pages: 46 Posted: 27 Sep 2009 Last Revised: 21 Nov 2010
Susan Albring, Lillian F. Mills and Kaye Newberry
Syracuse University - Joseph I. Lubin School of Accounting, University of Texas at Austin - McCombs School of Business and University of Houston - Bauer College of Business
Downloads 314 (104,676)
Citation 2

Abstract:

Loading...

American Jobs Creation Act, repatriation tax, permanently reinvested foreign earnings, debt constraints

26.

Implicit Corporate Taxes and Income Shifting

Number of pages: 74 Posted: 29 Jun 2017 Last Revised: 12 Mar 2018
Kevin Markle, Lillian F. Mills and Braden Williams
University of Iowa - Henry B. Tippie College of Business, University of Texas at Austin - McCombs School of Business and University of Texas at Austin - Department of Accounting
Downloads 285 (116,167)
Citation 1

Abstract:

Loading...

implicit taxes, income shifting

27.

Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks

Downloads 242 (137,591)

Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks

Journal of Accounting Research, Forthcoming
Number of pages: 86 Posted: 27 Nov 2017 Last Revised: 11 Apr 2019
Kelvin Law and Lillian F. Mills
Nanyang Technological University (NTU) and University of Texas at Austin - McCombs School of Business
Downloads 242 (137,052)
Citation 5

Abstract:

Loading...

Background check; criminal records; financial advisors; investor protection; gatekeepers

Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks

Journal of Accounting Research, Vol. 57, No. 2, 2019
Posted: 24 Jun 2019
Kelvin Law and Lillian F. Mills
Nanyang Technological University (NTU) and University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

background check; criminal records; financial advisors; investor protection; gatekeepers

28.

Evidence of Differing Market Responses to Beating Targets Through Tax Expense Decreases

Number of pages: 38 Posted: 03 May 2007
Cristi A. Gleason and Lillian F. Mills
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 227 (146,426)
Citation 12

Abstract:

Loading...

earnings management, effective tax rate, earnings surprise

29.

Reducing Errors in Measures of Corporate Tax Incentives

Number of pages: 26 Posted: 30 Sep 2002
Lillian F. Mills, Kaye J. Newberry and Garth Novack
University of Texas at Austin - McCombs School of Business, University of Arizona - Department of Accounting and affiliation not provided to SSRN
Downloads 213 (155,515)
Citation 4

Abstract:

Loading...

marginal tax rate, taxes, net operating losses, multinationals, corporate acquisitions

30.

Does FIN 48 Improve Firms' Estimates of Tax Reserves?

Number of pages: 52 Posted: 16 Apr 2015 Last Revised: 03 Sep 2016
Cristi A. Gleason, Lillian F. Mills and Michelle L. Nessa
University of Iowa - Department of Accounting, University of Texas at Austin - McCombs School of Business and Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
Downloads 201 (164,198)
Citation 2

Abstract:

Loading...

FIN 48; tax reserves; Auditor-provided tax services

31.

The Tradeoffs between Tax Savings and Financial Reporting Costs: Public versus Private Firms in China

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 35 Posted: 18 Jul 2012
Kenny Lin, Lillian F. Mills and Fang Zhang
Lingnan University, University of Texas at Austin - McCombs School of Business and affiliation not provided to SSRN
Downloads 167 (193,680)

Abstract:

Loading...

32.

Taxes and Haven Activities: Evidence from Linguistic Cues

Number of pages: 49 Posted: 20 May 2019 Last Revised: 07 Jan 2020
Kelvin Law and Lillian F. Mills
Nanyang Technological University (NTU) and University of Texas at Austin - McCombs School of Business
Downloads 118 (255,669)
Citation 2

Abstract:

Loading...

linguistics, tax haven, offshoring, economic substance, physical presence

33.

Firms` Off-Balance Sheet and Hybrid Debt Financing: Evidence from Their Book-Tax Reporting Differences

Journal of Accounting Research, Vol. 43, pp. 251-282, May 2005
Number of pages: 32 Posted: 08 May 2006
Lillian F. Mills and KAYE J. NEWBERRY
University of Texas at Austin - McCombs School of Business and affiliation not provided to SSRN
Downloads 23 (544,577)
Citation 7
  • Add to Cart

Abstract:

Loading...

34.

Do Political Connections Weaken Tax Enforcement Effectiveness?

Contemporary Accounting Research, Forthcoming
Posted: 26 Dec 2017
Kenny Lin, Lillian F. Mills, Fang Zhang and Yongbo Li
Lingnan University, University of Texas at Austin - McCombs School of Business, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and Hong Kong University of Science & Technology (HKUST)

Abstract:

Loading...

effective tax rates, income shifting, political connections, tax avoidance, tax enforcement

35.

Forecasting Taxes: New Evidence from Analysts

Accounting Review, Vol. 92, No. 3, p. 1-29, 2017
Posted: 20 Dec 2014 Last Revised: 10 Dec 2017
Brian Bratten, Cristi A. Gleason, Stephannie Larocque and Lillian F. Mills
University of Kentucky - Von Allmen School of Accountancy, University of Iowa - Department of Accounting, University of Notre Dame - Mendoza College of Business and University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

Analysts, Income tax, ETR forecasts, Accuracy, Dispersion, Integral method

36.

Using IRS Data to Identify Income Shifting to Foreign Affiliates

Review of Accounting Studies, Forthcoming
Posted: 09 Aug 2014 Last Revised: 24 Jan 2019
Lisa De Simone, Lillian F. Mills and Bridget Stomberg
University of Texas at Austin, University of Texas at Austin - McCombs School of Business and Indiana University - Kelley School of Business

Abstract:

Loading...

income shifting, tax avoidance, international tax, IRS audit

37.

Pre-empting Disclosure? Firms' Decisions Prior to FIN 48

The Accounting Review, Vol. 85, No. 3, May 2010
Posted: 18 Mar 2008 Last Revised: 25 Jan 2014
Jennifer Blouin, Cristi A. Gleason, Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department

Abstract:

Loading...

tax compliance, FIN 48, accounting for income taxes, disclosure

38.

Weighing Benefits and Risks of Taxing Book Income

Tax Notes, Vol. 115, No. 7, February 19, 2007
Posted: 19 Feb 2007
John McClelland and Lillian F. Mills
Treasury's Office of Tax Analysis and University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

39.

Consolidation Anomalies in Form 1120 Corporate Tax Return Data

Tax Notes, Vol. 104, No. 4, July 26, 2004
Posted: 24 Jul 2004
Charles Boynton, Portia DeFilippes, Petro Lisowsky and Lillian F. Mills
U.S. Department of Treasury - Office of Tax Analysis (OTA), U.S. Department of the Treasury, Office of Tax Analysis (OTA), Boston University Questrom School of Business and University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

40.

Do Foreign Multinationals' Tax Incentives Influence Their U.S. Income Reporting and Debt Policy?

National Tax Journal, Vol. 57, pp. 89-107, March 2004
Posted: 01 May 2004
Lillian F. Mills and Kaye J. Newberry
University of Texas at Austin - McCombs School of Business and University of Arizona - Department of Accounting

Abstract:

Loading...

41.

Last Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts

Contemporary Accounting Research, Vol. 21, No. 2, Summer 2004
Posted: 10 Feb 2004
Dan S. Dhaliwal, Cristi A. Gleason and Lillian F. Mills
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

Earnings management, tax expense, target earnings

42.

Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?

National Tax Journal, June 2003
Posted: 18 Apr 2003
Sanjay Gupta and Lillian F. Mills
Michigan State University - Eli Broad College of Business and University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

multistate taxation, compliance costs, disconformity, burden

43.

Materiality and Contingent Tax Liability Reporting

Accounting Review, April 2002
Posted: 01 Apr 2002
Cristi A. Gleason and Lillian F. Mills
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

materiality, discretionary disclosure, SFAS No. 5, tax cushion

44.

Corporate Multistate Tax Planning: Benefits of Multiple Jurisdictions

Journal of Accounting & Economics, Vol. 33, No. 1, February 2002
Posted: 07 Nov 2001
Sanjay Gupta and Lillian F. Mills
Michigan State University - Eli Broad College of Business and University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

Multistate taxation, Apportionment, Cross-jurisdiction, Compliance

45.

The Influence of Tax and Non-Tax Costs on Book-Tax Reporting Differences: Public and Private Firms

Posted: 06 Aug 2000
Lillian F. Mills and Kaye J. Newberry
University of Texas at Austin - McCombs School of Business and University of Arizona - Department of Accounting

Abstract:

Loading...

Financial reporting, tax incentives, book-tax conformity, book-tax differences

46.

Reporting and Recording of Contingent Tax Liabilities

Posted: 27 Jun 2000
Cristi A. Gleason and Lillian F. Mills
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business

Abstract:

Loading...

47.

Strategic Tax and Financial Reporting Decisions: Theory and Evidence

Posted: 13 Aug 1998
Lillian F. Mills and Richard C. Sansing
University of Texas at Austin - McCombs School of Business and Tuck School of Business at Dartmouth

Abstract:

Loading...