Erin Henry

University of Arkansas - Department of Accounting

Business Bldg. 454

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 34,435

SSRN RANKINGS

Top 34,435

in Total Papers Downloads

2,367

SSRN CITATIONS
Rank 19,243

SSRN RANKINGS

Top 19,243

in Total Papers Citations

46

CROSSREF CITATIONS

13

Scholarly Papers (7)

1.

Corporate Tax Avoidance: Data Truncation and Loss Firms

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 24 Sep 2013 Last Revised: 08 Jun 2018
Erin Henry and Richard C. Sansing
University of Arkansas - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 1,396 (22,696)
Citation 52

Abstract:

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Cash effective tax rate, truncation bias, tax avoidance, scaling

2.

Geographic Connections to China and Insider Trading at the Start of the COVID-19 Pandemic

Review of Accounting Studies, Forthcoming, University of Connecticut School of Business Research Paper No. 21-04
Number of pages: 55 Posted: 23 Aug 2020 Last Revised: 05 Aug 2022
Erin Henry, George A. Plesko and Caleb Rawson
University of Arkansas - Department of Accounting, University of Connecticut School of Business and University of Arkansas - Department of Accounting
Downloads 292 (167,827)

Abstract:

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Insider trading, China operations, Pandemic, COVID-19

3.

The Information Content of Tax Expense: A Discount Rate Explanation

2014 JATA Conference
Number of pages: 55 Posted: 03 Mar 2014 Last Revised: 21 Apr 2016
Erin Henry
University of Arkansas - Department of Accounting
Downloads 270 (181,890)
Citation 8

Abstract:

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Valuation of tax expense; earnings management through tax accounts; tax avoidance; discount rate news

4.

Mimicking Tax Strategies: Evidence from IPOs

Forthcoming, Management Science
Number of pages: 49 Posted: 24 Oct 2019 Last Revised: 25 Apr 2022
James Chyz, Erin Henry, Thomas C. Omer and Biyu Wu
University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Arkansas - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska-Lincoln
Downloads 179 (267,765)

Abstract:

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IPO, tax benchmark, herding, strategic reactions

5.

Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income

Number of pages: 55 Posted: 05 Mar 2020
Fordham University, University of Arkansas - Department of Accounting, Sacred Heart University and University of Connecticut School of Business
Downloads 166 (285,804)
Citation 2

Abstract:

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taxable income; tax policy; forecasting; financial reporting

6.

Do Corporate Taxes Impede Merger and Acquisition Activity? Evidence from Private Corporations

Number of pages: 51 Posted: 11 Feb 2023
University of Arkansas - Department of Accounting, Colorado State University, Fort Collins - College of Business and University of Connecticut - Department of Accounting
Downloads 64 (545,882)

Abstract:

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S corporations; Corporate tax; Mergers; Asset sales; Tax policy; Lock-in effect; ARRA; ATRA; SBJA; PATH Act

7.

Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act of 2017

National Tax Journal, Vol. 71, No. 4, 2018
Posted: 24 May 2018 Last Revised: 01 Dec 2018
Erin Henry, George A. Plesko and Steven Utke
University of Arkansas - Department of Accounting, University of Connecticut School of Business and University of Connecticut - Department of Accounting

Abstract:

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organizational form, pass-through, corporate tax, tax rates