Author Page for Lillian F. Mills

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, University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business

Downloads 1,639 (7,944)

Citation 14

Abstract:

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 1,421 (11,014)

Citation 3

Abstract:

3.

Using Tax Return Data to Simulate Corporate Marginal Tax Rates

Downloads 1,314 ( 12,554)

Citation 38

2

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 1,281 (12,775)

Citation 38

Abstract:

Using Tax Return Data to Simulate Corporate Marginal Tax Rates

NBER Working Paper No. w13709

Number of pages: 49 Posted: 31 Dec 2007

John R. Graham and Lillian F. Mills

Duke University and University of Texas at Austin - McCombs School of Business

Downloads 33 (422,284)

Citation 38

Abstract:

4.

Trends in Book-Tax Income and Balance Sheet Differences

Downloads 1,179 ( 14,869)

Citation 23

2

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 1,179 (14,572)

Citation 23

Abstract:

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:

5.

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

Downloads 982 ( 19,575)

Citation 13

2

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 982 (19,228)

Citation 13

Abstract:

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:

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 974 (18,027)

Citation 9

Abstract:

7.

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 849 (15,103)

Citation 25

Abstract:

8.

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

Downloads 811 ( 25,912)

Citation 7

2

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 811 (25,500)

Citation 7

Abstract:

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:

9.

Audit Fees and Book-Tax Differences

Downloads 796 ( 26,614)

Citation 2

2

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 796 (26,192)

Citation 2

Abstract:

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:

10.

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 678 (31,052)

Citation 24

Abstract:

11.

FIN 48 and Tax Compliance

Downloads 676 ( 33,275)

Citation 14

2

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 - Accounting and Tuck School of Business at Dartmouth

Downloads 676 (32,762)

Citation 14

Abstract:

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 - Accounting

Abstract:

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 641 (33,543)

Citation 4

Abstract:

13.

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 615 (29,639)

Citation 15

Abstract:

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 582 (36,151)

Citation 10

Abstract:

15.

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 460 (46,573)

Citation 6

Abstract:

16.

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 413 (58,290)

Citation 5

Abstract:

17.

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 400 (62,441)

Citation 3

Abstract:

18.

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 394 (47,043)

Citation 1

Abstract:

19.

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 Indiana University - Kelley School of Business - Department of Accounting

Downloads 351 (55,201)

Citation 3

Abstract:

20.

Taxes and Financial Constraints: Evidence from Linguistic Cues

Downloads 302 ( 89,627)

Citation 1

2

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 302 (89,134)

Citation 1

Abstract:

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:

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 294 (79,279)

Citation 5

Abstract:

22.

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 293 (85,784)

Abstract:

23.

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

Journal of American Taxation Association, Fall 2011, McCombs Research Paper Series No. ACC-03-10

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 279 (88,604)

Citation 2

Abstract:

24.

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 262 (39,530)

Abstract:

25.

Using IRS Data to Identify Income Shifting to Foreign Affiliates

Stanford University Graduate School of Business Research Paper No. 14-29, Rock Center for Corporate Governance at Stanford University Working Paper No. 192

Number of pages: 58 Posted: 09 Aug 2014 Last Revised: 27 Apr 2018

Lisa De Simone, Lillian F. Mills and Bridget Stomberg

Stanford Graduate School of Business, University of Texas at Austin - McCombs School of Business and Indiana University

Downloads 231 (52,566)

Abstract:

26.

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 210 (124,770)

Citation 14

Abstract:

27.

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 197 (133,538)

Citation 3

Abstract:

28.

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 135 (171,602)

Abstract:

29.

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 77 (149,067)

Abstract:

30.

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 (459,184)

Citation 22

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Abstract:

31.

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:

32.

Do Financial Gatekeepers Under-Protect Investors? Evidence from Criminal Background Checks

Number of pages: 67 Posted: 27 Nov 2017 Last Revised: 07 May 2018

Kelvin Law and Lillian F. Mills

Nanyang Technological University (NTU) and University of Texas at Austin - McCombs School of Business

Downloads 0 (216,012)

Abstract:

33.

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 0 (187,780)

Abstract:

34.

Nonrecurring Income Taxes

Number of pages: 58 Posted: 23 Jan 2016 Last Revised: 07 May 2018

Dain C. Donelson, Colin Koutney and Lillian F. Mills

University of Texas at Austin - McCombs School of Business, University of Texas at Austin - McCombs School of Business and University of Texas at Austin - McCombs School of Business

Downloads 0 (143,316)

Abstract:

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:

36.

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:

37.

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:

38.

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), University of Illinois at Urbana-Champaign - Department of Accountancy and University of Texas at Austin - McCombs School of Business

Abstract:

39.

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:

40.

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, University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business

Abstract:

41.

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:

42.

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:

43.

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:

44.

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:

45.

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

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46.

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

Lillian F. Mills

University of Texas at Austin - McCombs School of Business

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Scholarly Papers (46)

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

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