Jon N. Kerr

Ohio State University (OSU) - Department of Accounting & Management Information Systems

2100 Neil Avenue

Columbus, OH 43210

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 36,391

SSRN RANKINGS

Top 36,391

in Total Papers Downloads

1,709

SSRN CITATIONS

1

CROSSREF CITATIONS

7

Scholarly Papers (9)

1.

Illiquidity and Earnings Predictability

Columbia Business School Research Paper No. 11-1, Management Science, Forthcoming.
Number of pages: 45 Posted: 04 Mar 2011 Last Revised: 31 Oct 2018
Jon N. Kerr, Gil Sadka and Ronnie Sadka
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Texas at Dallas and Boston College - Carroll School of Management
Downloads 501 (72,565)

Abstract:

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stock prices, aggregate earnings, illiquidity, expected returns, expected earnings

2.

The Real Effects of Opacity: Evidence from Tax Avoidance

Columbia Business School Research Paper No. 13-16
Number of pages: 61 Posted: 16 Mar 2013 Last Revised: 02 Feb 2018
Jon N. Kerr
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 407 (92,842)
Citation 7

Abstract:

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Tax Avoidance, IFRS Adoption, Information Opacity

3.

Compliance Costs and Book-Tax Conformity: Evidence from Audit Fees and Audit Quality

Number of pages: 50 Posted: 11 Apr 2016
Kathleen Bakarich and Jon N. Kerr
Hofstra University - Department of Accounting, Taxation and Legal Studies in Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 249 (157,623)
Citation 1

Abstract:

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book-tax conformity, audit fees, audit quality, APTS, IFRS adoption, international

4.

The General Anti-Avoidance Rule

Number of pages: 68 Posted: 22 Nov 2019 Last Revised: 17 Nov 2020
Mary Cowx and Jon N. Kerr
University of Missouri at Columbia - School of Accountancy and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 195 (198,421)
Citation 1

Abstract:

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general anti-avoidance rule, GAAR, tax avoidance, tax policy, international

5.

How Do Firms Use Cash Tax Savings: A Cross-Country Analysis

Number of pages: 51 Posted: 25 May 2016
Danielle Green and Jon N. Kerr
Fordham University and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 182 (210,992)
Citation 3

Abstract:

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cash tax avoidance, cash effective tax rates, investment, investment efficiency, dividend payout, corporate governance, agency problems

6.

Corporate Governance and Tax Avoidance: Evidence from Governance Reform

Number of pages: 55 Posted: 08 Jun 2021
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Oklahoma, University of Southern California and Florida State University
Downloads 175 (218,244)
Citation 1

Abstract:

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Corporate governance, governance reform, tax avoidance, tax reform, family ownership

7.

Transparency, Information Shocks, and Tax Avoidance

Contemporary Accounting Research, Forthcoming
Posted: 11 Apr 2016 Last Revised: 06 Nov 2018
Jon N. Kerr
Ohio State University (OSU) - Department of Accounting & Management Information Systems

Abstract:

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transparency, tax avoidance, information environment, IFRS adoption, international

8.

The Value Relevance of Taxes: International Evidence on the Proxy for Profitability Role of Tax Surprise

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 26 Mar 2016 Last Revised: 06 Nov 2018
Jon N. Kerr
Ohio State University (OSU) - Department of Accounting & Management Information Systems

Abstract:

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Value Relevance, Tax Surprise, Tax Enforcement, International

9.

Earnings Announcements, Information Asymmetry and Timing of Debt Offerings

The Accounting Review, 2015
Posted: 16 Mar 2013 Last Revised: 26 Jun 2017
Jon N. Kerr and N. Bugra Ozel
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Texas at Dallas

Abstract:

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Information asymmetry, Earnings announcements, Bond offerings, Loan originations, Seasoned equity offerings