Lillian F. Mills

The University of Texas at Austin

Associate Professor

McCombs School of Business

1 University Station B6400

Austin, TX 78712-0211

University of Texas at Austin - McCombs School of Business

Austin, TX 78712

United States

  • The University of Texas at Austin

  • University of Texas at Austin - McCombs School of Business

SCHOLARLY PAPERS

49

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330

CROSSREF CITATIONS

134

Scholarly Papers (49)

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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, Lillian F. Mills and Lillian F. Mills
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 1,863 (12,669)
Citation 9

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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, 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 1,780 (13,626)
Citation 27

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Leveraged Buyouts, Private Equity, Capital Structure, Corporate Governance

3.

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, Lillian F. Mills and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,563 (16,665)
Citation 30

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tax noncompliance, corporate governance, executive compensation

4.

Using Tax Return Data to Simulate Corporate Marginal Tax Rates

Downloads 1,512 ( 17,528)
Citation 20

Using Tax Return Data to Simulate Corporate Marginal Tax Rates

Number of pages: 48 Posted: 21 Feb 2007
John R. Graham, Lillian F. Mills and Lillian F. Mills
Duke University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 1,469 (17,936)
Citation 19

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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: 18 Jun 2022
John R. Graham, Lillian F. Mills and Lillian F. Mills
Duke University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 43 (568,693)

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5.

Trends in Book-Tax Income and Balance Sheet Differences

Downloads 1,415 ( 19,332)

Trends in Book-Tax Income and Balance Sheet Differences

Number of pages: 34 Posted: 24 May 2002
Lillian F. Mills, Lillian F. Mills, Kaye J. Newberry and William B. Trautman
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, University of Arizona - Department of Accounting and Internal Revenue Service - LMSB Research East
Downloads 1,415 (18,968)
Citation 34

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book-tax differences, consolidation, off-balance sheet

Trends in Book-Tax Income and Balance Sheet Differences

Posted: 16 Aug 2002
Lillian F. Mills, Lillian F. Mills, Kaye J. Newberry and William B. Trautman
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, University of Arizona - Department of Accounting and Internal Revenue Service - LMSB Research East

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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, Lillian F. Mills and Kaye J. Newberry
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Arizona - Department of Accounting
Downloads 1,068 (29,264)
Citation 7

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

7.

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

Downloads 1,020 ( 31,287)

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, Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department
Downloads 1,020 (30,819)
Citation 15

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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, Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department

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

8.

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

Downloads 846 ( 40,644)

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, Lillian F. Mills and Andrew Schmidt
Syracuse University, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and North Carolina State University
Downloads 846 (40,083)
Citation 10

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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, Lillian F. Mills and Andrew Schmidt
Syracuse University, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and North Carolina State University

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Earnings Management, Effective Tax Rates, Quarterly Earnings

9.

Audit Fees and Book-Tax Differences

Downloads 838 ( 41,219)

Audit Fees and Book-Tax Differences

Number of pages: 47 Posted: 17 Sep 2009
Michelle Hanlon, Gopal V. Krishnan, Lillian F. Mills and Lillian F. Mills
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Bentley University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 838 (40,658)
Citation 8

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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, Lillian F. Mills and Lillian F. Mills
Massachusetts Institute of Technology (MIT) - Sloan School of Management, American University - Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

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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, Lillian F. Mills and Connie D. Weaver
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and Texas A&M University - Department of Accounting
Downloads 787 (44,810)
Citation 16

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corporate expatriation, inversion, tax haven, merger

11.

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

Number of pages: 55 Posted: 21 Mar 2003
George A. Plesko, Lillian F. Mills and Lillian F. Mills
University of Connecticut School of Business and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 751 (47,704)
Citation 21

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

12.

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, Lillian F. Mills and Lillian F. Mills
Nanyang Business School, Nanyang Technological University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 747 (48,057)
Citation 14

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Tax Avoidance, Corporate Financial Reporting, Military Experience

13.

FIN 48 and Tax Compliance

Downloads 721 ( 50,335)

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, Lillian F. Mills, Leslie A. Robinson and Richard C. Sansing
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, Dartmouth College - Tuck School of Business and Tuck School of Business at Dartmouth
Downloads 721 (49,676)
Citation 8

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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, Lillian F. Mills, Richard C. Sansing and Leslie A. Robinson
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, Tuck School of Business at Dartmouth and Dartmouth College - Tuck School of Business

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

14.

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

Number of pages: 35 Posted: 09 Aug 2000
Sanjay Gupta, Lillian F. Mills and Lillian F. Mills
Michigan State University - Eli Broad College of Business and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 714 (50,997)
Citation 36

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Multistate taxation, apportionment, cross-jurisdiction, compliance

15.

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, Lillian F. Mills and Lillian F. Mills
University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 696 (52,807)
Citation 38

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Auditor fees, auditor independence, tax reserves, tax contingencies

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, 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 603 (63,428)
Citation 12

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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, Lillian F. Mills and Lillian F. Mills
Syracuse University - Joseph I. Lubin School of Accounting, University of South Florida - School of Accountancy and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 571 (68,017)
Citation 2

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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, Lillian F. Mills, Sarah E. Nutter and Casey M. Schwab
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, George Mason University - Department of Accounting and University of North Texas
Downloads 545 (72,058)
Citation 19

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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, Lillian F. Mills and Lillian F. Mills
University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 460 (88,617)
Citation 2

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earnings management, effective tax rate, earnings surprise

20.

Nonrecurring Income Taxes

Number of pages: 75 Posted: 23 Jan 2016 Last Revised: 12 Jul 2021
Dain C. Donelson, Colin Koutney, Colin Koutney, Lillian F. Mills and Lillian F. Mills
University of Iowa, George Mason University - School of BusinessGeorge Mason University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 434 (94,800)
Citation 4

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Nonrecurring Income Taxes, Accounting for Income Taxes, ASC 740

21.

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, Lillian F. Mills and Kaye J. Newberry
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Arizona - Department of Accounting
Downloads 424 (97,436)
Citation 1

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

22.

Taxes and Financial Constraints: Evidence from Linguistic Cues

Downloads 394 (105,991)

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, Lillian F. Mills and Lillian F. Mills
Nanyang Business School, Nanyang Technological University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 394 (105,138)
Citation 29

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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, Lillian F. Mills and Lillian F. Mills
Nanyang Business School, Nanyang Technological University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

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Tax Avoidance, Unrecognized Tax Reserve, Negative Words, Disclosure

23.

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 374 (112,434)
Citation 7

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

24.

Implicit Corporate Taxes and Income Shifting

Number of pages: 74 Posted: 29 Jun 2017 Last Revised: 12 Mar 2018
Kevin Markle, Lillian F. Mills, Lillian F. Mills and Braden Williams
Michigan State University, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Texas at Austin - Department of Accounting
Downloads 363 (116,315)
Citation 8

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implicit taxes, income shifting

25.

Taxes and Haven Activities: Evidence from Linguistic Cues

The Accounting Review, Forthcoming, Nanyang Business School Research Paper No. 20-32
Number of pages: 53 Posted: 20 May 2019 Last Revised: 07 Oct 2021
Kelvin Law, Lillian F. Mills and Lillian F. Mills
Nanyang Business School, Nanyang Technological University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 337 (126,196)
Citation 5

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

26.

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, Lillian F. Mills and Kaye Newberry
Syracuse University - Joseph I. Lubin School of Accounting, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Houston - Bauer College of Business
Downloads 325 (131,144)
Citation 3

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

27.

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

Number of pages: 31 Posted: 26 Mar 2002
Sanjay Gupta, Lillian F. Mills and Lillian F. Mills
Michigan State University - Eli Broad College of Business and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 323 (131,975)
Citation 3

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multistate taxation, compliance costs, disconformity, burden

28.

Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks

Downloads 276 (155,247)

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, Lillian F. Mills and Lillian F. Mills
Nanyang Business School, Nanyang Technological University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 276 (154,563)
Citation 6

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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, Lillian F. Mills and Lillian F. Mills
Nanyang Business School, Nanyang Technological University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

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

29.

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

Number of pages: 38 Posted: 03 May 2007
Cristi A. Gleason, Lillian F. Mills and Lillian F. Mills
University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 235 (181,906)
Citation 14

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earnings management, effective tax rate, earnings surprise

30.

Reducing Errors in Measures of Corporate Tax Incentives

Number of pages: 26 Posted: 30 Sep 2002
Lillian F. Mills, Lillian F. Mills, Kaye J. Newberry and Garth Novack
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, University of Arizona - Department of Accounting and affiliation not provided to SSRN
Downloads 226 (188,677)
Citation 4

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

31.

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, Lillian F. Mills and Michelle L. Nessa
University of Iowa - Department of Accounting, The University of Texas at AustinUniversity 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 218 (195,429)
Citation 6

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FIN 48; tax reserves; Auditor-provided tax services

32.

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, Lillian F. Mills and Fang Zhang
Lingnan University, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and affiliation not provided to SSRN
Downloads 179 (233,038)

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33.

Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 27 Jan 2021
Ashish Agarwal, Shannon Chen, Lillian F. Mills and Lillian F. Mills
University of Texas at Austin - Red McCombs School of Business, University of Arizona - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 149 (271,495)

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Tax avoidance, tax uncertainty, tax noncompliance, entity structure

34.

Do Accounting Earnings Provide Useful Information for State Tax Revenue Forecasts?

Number of pages: 68 Posted: 07 Jun 2022
Anthony Welsch, Braden Williams, Lillian F. Mills and Lillian F. Mills
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 39 (577,753)

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revenue forecasts, state taxes and financial reporting, corporate tax, sales tax, revenue estimation.

35.

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, Lillian F. Mills and KAYE J. NEWBERRY
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and affiliation not provided to SSRN
Downloads 26 (656,655)
Citation 8

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36.

Do Political Connections Weaken Tax Enforcement Effectiveness?

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

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

37.

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, Lillian F. Mills 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 The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

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

38.

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, Lillian F. Mills and Bridget Stomberg
University of Texas at Austin, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and Indiana University - Kelley School of Business

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income shifting, tax avoidance, international tax, IRS audit

39.

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, Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department

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

40.

Weighing Benefits and Risks of Taxing Book Income

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

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41.

Consolidation Anomalies in Form 1120 Corporate Tax Return Data

Posted: 24 Jul 2004
Charles Boynton, Portia DeFilippes, Petro Lisowsky, Lillian F. Mills 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 The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

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42.

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

Posted: 01 May 2004
Lillian F. Mills, Lillian F. Mills and Kaye J. Newberry
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Arizona - Department of Accounting

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43.

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

Posted: 10 Feb 2004
Dan S. Dhaliwal, Cristi A. Gleason, Lillian F. Mills and Lillian F. Mills
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

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Earnings management, tax expense, target earnings

44.

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

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

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multistate taxation, compliance costs, disconformity, burden

45.

Materiality and Contingent Tax Liability Reporting

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

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

46.

Corporate Multistate Tax Planning: Benefits of Multiple Jurisdictions

Posted: 07 Nov 2001
Sanjay Gupta, Lillian F. Mills and Lillian F. Mills
Michigan State University - Eli Broad College of Business and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

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Multistate taxation, Apportionment, Cross-jurisdiction, Compliance

47.

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

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

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

48.

Reporting and Recording of Contingent Tax Liabilities

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

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49.

Strategic Tax and Financial Reporting Decisions: Theory and Evidence

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

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