Fabio B. Gaertner

University of Wisconsin - Madison - Department of Accounting and Information Systems

School of Business

975 University Avenue

Madison, WI 53706

United States

SCHOLARLY PAPERS

11

DOWNLOADS
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Top 8,344

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4,424

CITATIONS
Rank 33,189

SSRN RANKINGS

Top 33,189

in Total Papers Citations

6

Scholarly Papers (11)

1.

CEO After-Tax Compensation Incentives and Corporate Tax Avoidance

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 19 Dec 2009 Last Revised: 04 Nov 2015
Fabio B. Gaertner
University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 657 (24,570)
Citation 3

Abstract:

Tax avoidance, after-tax incentives, CEO incentives, executive compensation

2.

The Association between Book-Tax Conformity and Earnings Management

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 11 Jan 2012 Last Revised: 15 May 2014
Bradley S. Blaylock, Fabio B. Gaertner and Terry J. Shevlin
Oklahoma State University - Spears School of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-Irvine
Downloads 631 (26,772)
Citation 1

Abstract:

book-tax conformity, earnings management

3.

Overconfidence and Corporate Tax Policy

Number of pages: 52 Posted: 14 Mar 2014 Last Revised: 14 Jan 2017
James Chyz, Fabio B. Gaertner, Asad Kausar and Luke Watson
University of Tennessee, University of Wisconsin - Madison - Department of Accounting and Information Systems, Nanyang Technological University (NTU) and University of Florida - Fisher School of Accounting
Downloads 434 (24,711)

Abstract:

Overconfidence; tax avoidance; manager effects

4.

Book-Tax Conformity and Capital Structure

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 16 May 2014 Last Revised: 23 Dec 2016
Bradley S. Blaylock, Fabio B. Gaertner and Terry J. Shevlin
Oklahoma State University - Spears School of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-Irvine
Downloads 294 (49,012)

Abstract:

Book-tax conformity, leverage, capital structure

5.

The Influence of Ownership and Compensation Practices on Charitable Activities

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 18 Dec 2009 Last Revised: 30 Sep 2013
Leslie Eldenburg, Fabio B. Gaertner and Theodore H. Goodman
University of Arizona, University of Wisconsin - Madison - Department of Accounting and Information Systems and Purdue University - Department of Accounting
Downloads 271 (80,962)
Citation 2

Abstract:

Nonprofit hospitals, charity care, ownership structure, profit-based incentives

6.

Historical Cost, Inflation, and the US Corporate Tax Burden

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 12 Oct 2013 Last Revised: 08 Mar 2015
University of Arizona - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Fordham University - Accounting Area and University of Southern California - Leventhal School of Accounting
Downloads 143 (126,980)

Abstract:

Inflation, historical cost, corporate tax burden

7.

The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth

Number of pages: 40 Posted: 05 Sep 2015 Last Revised: 02 Oct 2016
Fabio B. Gaertner, Asad Kausar and Logan B. Steele
University of Wisconsin - Madison - Department of Accounting and Information Systems, Nanyang Technological University (NTU) and University of Wisconsin - Madison
Downloads 35 (128,750)

Abstract:

Aggregate earnings, Gross domestic product (GDP), Asymmetric timeliness

8.

Shareholder Wealth Effects of Border Adjustment Taxation

Number of pages: 49 Posted: 24 Apr 2017
Fabio B. Gaertner, Jeffrey L. Hoopes and Edward L. Maydew
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill
Downloads 0 (186,961)

Abstract:

Border Adjustment Tax, Border Tax, Corporate Tax, Fundamental Tax Reform

9.

Determinants of Segment-Level Tax Expense Disclosure

Number of pages: 41 Posted: 29 Oct 2016
Fabio B. Gaertner, Dan Lynch and Logan B. Steele
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison
Downloads 0 (43,922)

Abstract:

Segment disclosure, taxes, after-tax incentives

10.

Trends in the Sources of Permanent and Temporary Book-Tax Differences During the Schedule M-3 Era

National Tax Journal, Forthcoming
Number of pages: 31 Posted: 25 Jun 2016 Last Revised: 23 Dec 2016
Fabio B. Gaertner, Stacie Kelley Laplante and Dan Lynch
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 0 (210,112)

Abstract:

Book-tax differences, tax avoidance, taxable income, corporate income

11.

Can Paying ‘Too Much’ or ‘Too Little’ Tax Contribute to Forced CEO Turnover?

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 23 Oct 2015 Last Revised: 07 May 2017
James Chyz and Fabio B. Gaertner
University of Tennessee and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 0 (91,856)

Abstract:

CEO turnover, tax avoidance