Rebecca Lester

Stanford Graduate School of Business

655 Knight Way

Stanford, CA 94305-5015

United States

http://www.gsb.stanford.edu/faculty-research/faculty/rebecca-lester

SCHOLARLY PAPERS

9

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7,342

CITATIONS
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SSRN RANKINGS

Top 33,062

in Total Papers Citations

6

Scholarly Papers (9)

1.

The Role of Accounting in the Financial Crisis: Lessons for the Future

Number of pages: 31 Posted: 15 Dec 2011
S.P. Kothari and Rebecca Lester
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business
Downloads 5,158 (1,358)
Citation 3

Abstract:

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financial crisis, securitization, fair value, incentives

2.

The Effect of Repatriation Tax Costs on U.S. Multinational Investment

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 50 Posted: 26 May 2014 Last Revised: 09 Jun 2014
Michelle Hanlon, Rebecca Lester and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT)
Downloads 736 (32,491)
Citation 3

Abstract:

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Cash, Investment, Tax

3.
Downloads 494 ( 54,810)

Taxation and Corporate Risk-Taking

The Accounting Review, Forthcoming
Number of pages: 58 Posted: 02 Jul 2014 Last Revised: 26 Jul 2017
Dominika Langenmayr and Rebecca Lester
Catholic University of Eichstaett-Ingolstadt and Stanford Graduate School of Business
Downloads 452 (60,647)

Abstract:

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Corporate taxation, firm risk-taking, net operating losses

Taxation and Corporate Risk-Taking

CESifo Working Paper Series No. 6566
Number of pages: 59 Posted: 08 Aug 2017
Dominika Langenmayr and Rebecca Lester
Catholic University of Eichstaett-Ingolstadt and Stanford Graduate School of Business
Downloads 42 (415,434)

Abstract:

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corporate taxation, risk-taking, net operating losses

4.

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Stanford University Graduate School of Business Research Paper No. 17-62
Number of pages: 57 Posted: 19 Sep 2017 Last Revised: 08 Feb 2019
Lisa De Simone, Rebecca Lester and Kevin Markle
Stanford Graduate School of Business, Stanford Graduate School of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 308 (95,714)

Abstract:

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5.

Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives

Number of pages: 78 Posted: 01 Sep 2016 Last Revised: 08 Feb 2019
Rebecca Lester
Stanford Graduate School of Business
Downloads 178 (164,928)

Abstract:

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Income shifting, Investment, Employment, Tax

6.

Net Operating Loss Carryforwards and Corporate Savings Policies

Stanford University Graduate School of Business Research Paper No. 18-29
Number of pages: 56 Posted: 12 Jun 2018 Last Revised: 15 Feb 2019
Shane Heitzman and Rebecca Lester
University of Southern California - Marshall School of Business and Stanford Graduate School of Business
Downloads 145 (196,451)

Abstract:

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Net Operating Losses, Taxes, Debt, Equity, Cash

7.

The Effect of Foreign Cash Holdings on Internal Capital Markets and Firm Financing

Stanford University Graduate School of Business Research Paper No. 18-32
Number of pages: 55 Posted: 11 Jul 2018 Last Revised: 03 Nov 2018
Lisa De Simone and Rebecca Lester
Stanford Graduate School of Business and Stanford Graduate School of Business
Downloads 140 (202,056)

Abstract:

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Cash, Tax, Debt

8.

Opportunity Zones: An Analysis of the Policy's Implications

State Tax Notes, Vol. 90, No. 3, 2018
Number of pages: 16 Posted: 06 Mar 2019
Rebecca Lester, Cody Evans and Hanna Tian
Stanford Graduate School of Business, Stanford University, Graduate School of Business and Stanford University, Graduate School of Business, Students
Downloads 104 (252,460)

Abstract:

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Tax, Investment, Capital Gains

9.

Which Companies Use the Domestic Production Activities Deduction?

Tax Notes, Vol. 152, No. 9, 2016
Number of pages: 25 Posted: 11 Sep 2016
Rebecca Lester and Ralph Rector
Stanford Graduate School of Business and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 79 (300,516)

Abstract:

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