Daniel Saavedra

UCLA Anderson School of Management

Assistant Professor

Los Angeles, CA

United States

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 13,920

SSRN RANKINGS

Top 13,920

in Total Papers Downloads

7,473

TOTAL CITATIONS
Rank 7,451

SSRN RANKINGS

Top 7,451

in Total Papers Citations

90

Scholarly Papers (11)

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?

Review of Accounting Studies, September 2017, Volume 22, Issue 3, pp 1198–1228 , Kenan Institute of Private Enterprise Research Paper No. 18-1
Number of pages: 47 Posted: 11 Jul 2013 Last Revised: 04 May 2018
Michelle Hanlon, Edward L. Maydew and Daniel Saavedra
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and UCLA Anderson School of Management
Downloads 1,777 (20,761)
Citation 6

Abstract:

Loading...

Cash holdings; Tax avoidance; Tax uncertainty; FIN 48; Disclosures; Long-run repatriation tax costs

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?

Review of Accounting Studies, Vol. 22, No. 3, 2017
Number of pages: 47 Posted: 10 Mar 2018
Michelle Hanlon, Edward L. Maydew and Daniel Saavedra
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and UCLA Anderson School of Management
Downloads 165 (385,274)
Citation 29

Abstract:

Loading...

Cash Holdings; Tax Avoidance; Tax Uncertainty; FIN 48; Disclosures; Long-Run Repatriation Tax Costs

2.

The Pecking Order and Financing Decisions: Evidence from Changes to Financial Reporting Regulation

Number of pages: 39 Posted: 17 Sep 2012 Last Revised: 07 Apr 2020
Patricia L. Naranjo, Daniel Saavedra and Rodrigo S. Verdi
University of Kentucky - Von Allmen School of Accountancy, UCLA Anderson School of Management and Massachusetts Institute of Technology (MIT)
Downloads 1,605 (24,690)
Citation 10

Abstract:

Loading...

Financial Reporting Regulation, Financing Decisions, Information Asymmetry, Capital Structure, International Accounting, IAS, IFRS

Is Tax Volatility Priced by Lenders in the Syndicated Loan Market?

European Accounting Review, Forthcoming
Number of pages: 56 Posted: 25 Sep 2013 Last Revised: 26 Aug 2018
Daniel Saavedra
UCLA Anderson School of Management
Downloads 744 (72,591)
Citation 2

Abstract:

Loading...

Tax Volatility, Debt Contracting, Tax Risk, Borrowing Costs

Is Tax Volatility Priced by Lenders in the Syndicated Loan Market?

European Accounting Review Forthcoming
Number of pages: 56 Posted: 03 Jan 2019
Daniel Saavedra
UCLA Anderson School of Management
Downloads 89 (622,615)
Citation 3

Abstract:

Loading...

Tax Volatility, Debt Contracting, Tax Risk, Borrowing Costs

Syndicate Size and the Choice of Covenants in Debt Contracts

The Accounting Review, Forthcoming
Number of pages: 66 Posted: 08 Jul 2015 Last Revised: 19 Dec 2017
Daniel Saavedra
UCLA Anderson School of Management
Downloads 603 (95,164)
Citation 3

Abstract:

Loading...

Renegotiation, Bargaining, Incomplete Contracts, Security Design, Bank Loans

Syndicate Size and the Choice of Covenants in Debt Contracts

The Accounting Review, Forthcoming
Number of pages: 66 Posted: 27 Mar 2018
Daniel Saavedra
UCLA Anderson School of Management
Downloads 138 (447,861)
Citation 19

Abstract:

Loading...

Renegotiation, Incomplete Contracts, Syndicate Size, Covenants

5.

Capital Market Consequences of the Libor Scandal and Phaseout for Public Borrowers

Number of pages: 36 Posted: 27 Sep 2020 Last Revised: 16 Oct 2020
Jonathan Berkovitch, Henry L. Friedman and Daniel Saavedra
Luiss Guido Carli University - Department of Business and Management, University of California, Los Angeles (UCLA) - Anderson School of Management and UCLA Anderson School of Management
Downloads 450 (138,379)

Abstract:

Loading...

LIBOR scandal, LIBOR phaseout, debt contracting, incomplete contracting

6.

Analysis of Unsuccessful Tax Avoiders

Number of pages: 72 Posted: 27 Aug 2014
Daniel Saavedra
UCLA Anderson School of Management
Downloads 402 (157,575)
Citation 2

Abstract:

Loading...

Unsuccessful Tax Avoidance, Failed Tax Strategies, Tax Settlements, Debt Contracting

7.

Amendment Thresholds and Voting Rules in Debt Contracts

Number of pages: 65 Posted: 16 Sep 2021 Last Revised: 05 Mar 2025
Judson Caskey, Kanyuan (Kevin) Huang and Daniel Saavedra
University of California, Los Angeles (UCLA) - Accounting Area, Chinese University of Hong Kong, Shenzhen and UCLA Anderson School of Management
Downloads 380 (167,775)

Abstract:

Loading...

Debt contracting, voting rule, syndicated loan

8.

Noncompliance with SEC Regulations: Evidence from Timely Loan Disclosures

Review of Accounting Studies, forthcoming
Number of pages: 58 Posted: 10 Jun 2020 Last Revised: 06 Feb 2022
Judson Caskey, Kanyuan (Kevin) Huang and Daniel Saavedra
University of California, Los Angeles (UCLA) - Accounting Area, Chinese University of Hong Kong, Shenzhen and UCLA Anderson School of Management
Downloads 377 (169,267)
Citation 11

Abstract:

Loading...

Disclosure, Bank Loans, SEC Monitoring, Form 8-K, Materiality

9.

Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements

Number of pages: 42 Posted: 30 Dec 2019 Last Revised: 26 Jun 2023
Daniel Saavedra
UCLA Anderson School of Management
Downloads 306 (212,434)
Citation 1

Abstract:

Loading...

Disclosure, Banks, Redacted Credit Agreements, Redacted Disclosure, SEC Noncompliance

10.

The Information Content of Forgoing Tax Refunds: Evidence from Private Debt Contracts

Number of pages: 54 Posted: 04 Mar 2016 Last Revised: 23 Mar 2019
Daniel Saavedra and John S. Hughes
UCLA Anderson School of Management and University of California at Los Angeles
Downloads 222 (293,826)
Citation 2

Abstract:

Loading...

Tax Refunds, Debt Contracting, Communication, Revelation, Tax Policy, Tax Loss Carryback

11.

How Do Debt Contracts Allocate Control Over Unforeseen Investment Decisions?

Number of pages: 54 Posted: 23 May 2018 Last Revised: 09 Jul 2019
Daniel Saavedra
UCLA Anderson School of Management
Downloads 215 (302,919)
Citation 2

Abstract:

Loading...

Investments, Loan Maturity, Covenants, Security Design, Bank Loans