Luke Watson

Villanova University

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 27,710

SSRN RANKINGS

Top 27,710

in Total Papers Downloads

2,312

SSRN CITATIONS

10

CROSSREF CITATIONS

3

Scholarly Papers (9)

1.

Overconfidence and Corporate Tax Policy

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 14 Mar 2014 Last Revised: 30 May 2019
University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Wisconsin - Madison - Department of Accounting and Information Systems, American University - Kogod School of Business and Villanova University
Downloads 1,216 (21,735)
Citation 14

Abstract:

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Overconfidence; tax avoidance; manager effects

2.

Board Characteristics and Disclosure Tone

Number of pages: 56 Posted: 27 Jun 2019
Hanken School of Economics, University of Turku - Turku School of EconomicsAalto University School of Business and Villanova University
Downloads 429 (87,105)
Citation 1

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Annual Report, 10-K, Tone, Narrative Disclosure

3.

Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 30 Oct 2014 Last Revised: 28 Oct 2016
Samuel B. Bonsall, Kevin Koharki and Luke Watson
Pennsylvania State University - Department of Accounting, Purdue University and Villanova University
Downloads 317 (122,497)
Citation 3

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tax avoidance, credit rating agencies, disagreement, uncertainty

4.

Risk Can Be Good: The Trade-off Between Agency Conflicts, CEO Risk-Taking Incentives, and Credit Risk

Number of pages: 54 Posted: 29 Jun 2018 Last Revised: 14 Apr 2020
Kevin Koharki and Luke Watson
Purdue University and Villanova University
Downloads 162 (232,434)
Citation 1

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compensation, credit risk, risk-taking

Tax Haven Incorporation and the Cost of Capital

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 17 Feb 2021 Last Revised: 08 Jun 2021
North Carolina State University - Department of Accounting, Florida State University - Department of Accounting and Villanova University
Downloads 98 (340,297)

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tax avoidance, tax havens, corporate inversions, cost of equity

Tax Haven Incorporation and the Cost of Capital

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
North Carolina State University - Department of Accounting, Florida State University - Department of Accounting and Villanova University

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tax avoidance, tax havens, corporate inversions, cost of equity

6.

Is Corporate Social Responsibility Related to Corporate Tax Avoidance? Evidence from a Natural Experiment

Journal of the American Taxation Association
Number of pages: 55 Posted: 10 Oct 2017 Last Revised: 26 Aug 2020
Michael Mayberry and Luke Watson
University of Florida - Fisher School of Accounting and Villanova University
Downloads 90 (356,492)
Citation 2

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Corporate Social Responsibility, Sustainability, Tax Avoidance

7.

Discussion of 'Does the Deferred Tax Asset Valuation Allowance Signal Firm Creditworthiness?'

Journal of American Taxation Association 40 (1): 81-85
Posted: 24 Jul 2017 Last Revised: 31 May 2019
Luke Watson
Villanova University

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8.

Corporate Social Responsibility Research in Accounting

Journal of Accounting Literature 34 (2015): 1-16
Posted: 13 Mar 2015 Last Revised: 13 Apr 2018
Xiaobei Huang and Luke Watson
University of International Business and Economics (UIBE) - Business School and Villanova University

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corporate social responsibility, sustainability, environmental, disclosure, assurance

9.

Corporate Social Responsibility, Tax Avoidance, and Earnings Performance

Journal of the American Taxation Association 37 (2): 1-21, 2015
Posted: 20 Dec 2014 Last Revised: 13 Apr 2018
Luke Watson
Villanova University

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tax avoidance, corporate social responsibility, earnings, effective tax rate