Edward L. Maydew

University of North Carolina at Chapel Hill

David E. Hoffman Distinguished Professor

McColl Building

Chapel Hill, NC 27599-3490

United States

http://www.kenan-flagler.unc.edu/faculty/directory/accounting/edward-maydew

SCHOLARLY PAPERS

41

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CITATIONS
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549

Scholarly Papers (41)

1.

Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?

Number of pages: 38 Posted: 11 Feb 2000
Wayne R. Landsman and Edward L. Maydew
University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads 4,165 (2,049)
Citation 16

Abstract:

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2.

Long-Run Corporate Tax Avoidance

Accounting Review, Vol. 83, No. 1, 2007
Number of pages: 39 Posted: 27 Sep 2007
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 3,172 (3,286)
Citation 18

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effective tax rate, tax persistence, cash tax, long-run tax avoidance

3.

The Effects of Executives on Corporate Tax Avoidance

Number of pages: 50 Posted: 11 Jul 2008 Last Revised: 19 Sep 2012
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 2,386 (5,305)
Citation 11

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Tax avoidance, tax, manager effects, tax aggressive, effective tax rate, cash tax rate

4.
Downloads 2,222 ( 5,979)

Debt-Equity Hybrid Securities

Number of pages: 28 Posted: 13 Sep 1999
Ellen Engel, Merle Erickson and Edward L. Maydew
University of Illinois at Chicago - College of Business Administration, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Downloads 2,222 (5,870)
Citation 4

Abstract:

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Debt-Equity Hybrid Securities

Journal of Accounting Research, Autumn 1999
Posted: 05 Oct 1999
Ellen Engel, Merle Erickson and Edward L. Maydew
University of Illinois at Chicago - College of Business Administration, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill

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5.

The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 59 Posted: 04 Feb 2009 Last Revised: 19 Sep 2012
Wayne R. Landsman, Edward L. Maydew and Jacob R. Thornock
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,105 (6,542)
Citation 3

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IFRS, Earnings Announcements, Information Content

6.

Changes in Corporate Effective Tax Rates Over the Past Twenty-Five Years

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 61 Posted: 11 Nov 2014 Last Revised: 26 Aug 2016
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 1,892 (7,874)
Citation 7

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Corporate tax rates, tax avoidance, trend

7.

When Does Tax Avoidance Result in Tax Uncertainty?

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 06 Jan 2014 Last Revised: 21 Jul 2018
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 1,706 (9,350)
Citation 13

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tax avoidance, tax uncertainty

How Much Will Firms Pay for Earnings that Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Number of pages: 45 Posted: 03 Dec 2002
Merle Erickson, Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 1,658 (9,580)
Citation 16

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Fraud, taxes, restatement

How Much Will Firms Pay for Earnings that Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Accounting Review, April 2004
Posted: 05 Nov 2003
Merle Erickson, Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

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Fraud, tax, earnings

9.

The Reputational Costs of Tax Avoidance

Contemporary Accounting Research, Vol. 31, No. 4, 2014
Number of pages: 45 Posted: 17 Jan 2012 Last Revised: 28 Sep 2017
John Gallemore, Edward L. Maydew and Jacob R. Thornock
University of Chicago - Booth School of Business, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 1,534 (11,106)
Citation 12

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reputation, tax shelters, tax avoidance, under-sheltering

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 1,429 (12,183)
Citation 4

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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 87 (290,814)
Citation 5

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

Empirical Tax Research in Accounting: A Discussion

JAE Rochester Conference April 2000
Number of pages: 22 Posted: 10 Feb 2001
Edward L. Maydew
University of North Carolina at Chapel Hill
Downloads 1,400 (12,625)

Abstract:

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Taxes, Corporate taxes

Empirical Tax Research in Accounting: A Discussion

Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 21 Nov 2001
Edward L. Maydew
University of North Carolina at Chapel Hill

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12.

Book-Tax Conformity and the Information Content of Earnings

Ross School of Business Paper No. 1029
Number of pages: 39 Posted: 15 Feb 2006
Michelle Hanlon, Edward L. Maydew and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and University of California-Irvine
Downloads 836 (27,831)
Citation 8

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book-tax conformity, information content

13.

Corporate Tax Behavior and Political Uncertainty: Evidence from National Elections around the World

Vanderbilt Owen Graduate School of Management Research Paper No. 2498198
Number of pages: 53 Posted: 20 Sep 2014 Last Revised: 12 Apr 2018
Qingyuan Li, Edward L. Maydew, Richard H. Willis and Li Xu
Wuhan University - School of Economics and Management, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads 735 (33,330)
Citation 2

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corporate taxation; tax avoidance; political uncertainty; national elections

14.

Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets

Journal of Finance, Forthcoming
Number of pages: 46 Posted: 24 Aug 2011 Last Revised: 01 Apr 2013
Michelle Hanlon, Edward L. Maydew and Jacob R. Thornock
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 709 (34,869)
Citation 4

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Foreign Portfolio Investment, Tax Havens, Tax Evasion

15.

Corporate General Counsel and Financial Reporting Quality

Management Science, 61(1) 129-145
Number of pages: 42 Posted: 20 May 2012 Last Revised: 01 Jul 2016
Justin Hopkins, Edward L. Maydew and Mohan Venkatachalam
University of Virginia - Darden School of Business, University of North Carolina at Chapel Hill and Duke University - Fuqua School of Business
Downloads 562 (47,509)
Citation 3

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Corporate counsel, financial reporting, accounting quality, earnings management, compensation

16.

Where Do Firms Manage Earnings?

Number of pages: 57 Posted: 23 May 2011 Last Revised: 19 Sep 2012
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 541 (49,789)
Citation 5

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Earnings management, rule of law, tax havens

17.
Downloads 535 ( 50,495)

Banks as Tax Planning Intermediaries

Journal of Accounting Research, Vol. 57, No. 1, 2019
Number of pages: 77 Posted: 17 Jun 2016 Last Revised: 02 Mar 2019
John Gallemore, Brandon Gipper and Edward L. Maydew
University of Chicago - Booth School of Business, Stanford University Graduate School of Business and University of North Carolina at Chapel Hill
Downloads 535 (49,907)
Citation 1

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banks, borrowers, tax planning

Banks as Tax Planning Intermediaries

Journal of Accounting Research, Vol. 57, No. 1, 2019, Kenan Institute of Private Enterprise Research Paper No. 19-24
Posted: 13 Jun 2019
John Gallemore, Brandon Gipper and Edward L. Maydew
University of Chicago - Booth School of Business, Stanford University Graduate School of Business and University of North Carolina at Chapel Hill

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banks; borrowers; tax planning

18.

Virtual Issue on Tax Research Published in the Journal of Accounting Research

Kenan Institute of Private Enterprise Research Paper No. 18-4
Number of pages: 9 Posted: 13 Nov 2017 Last Revised: 04 May 2018
Scott Dyreng and Edward L. Maydew
Duke University - Accounting and University of North Carolina at Chapel Hill
Downloads 530 (51,148)
Citation 5

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Tax Avoidance; Accounting; Disclosure; Tax Planning; Asset Pricing

19.

Book-Tax Conformity: Implications for Multinational Firms

Number of pages: 64 Posted: 03 May 2007
Michelle Hanlon and Edward L. Maydew
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 461 (60,976)
Citation 3

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book-tax conformity, international tax, multinational firm

Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?

Number of pages: 44 Posted: 28 Feb 2006
University of Texas at Dallas - School of Management, University of North Carolina at Chapel Hill, University of Texas at Dallas - Naveen Jindal School of Management and University of North Carolina Kenan-Flagler Business School
Downloads 389 (74,031)

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Asset pricing, capital gain taxes, capitalization, lock-in effect, Taxpayer Relief Act of 1997

Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?

NBER Working Paper No. w12342
Number of pages: 43 Posted: 14 Jul 2006 Last Revised: 19 Sep 2012
University of Texas at Dallas - School of Management, University of Texas at Dallas - Naveen Jindal School of Management, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 55 (375,804)

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21.

Taxes and Director Independence: Evidence from Board Reforms Worldwide

Vanderbilt Owen Graduate School of Management Research Paper No. 2860362, Kenan Institute of Private Enterprise Research Paper No. 19-12
Number of pages: 61 Posted: 28 Oct 2016 Last Revised: 10 Apr 2019
Qingyuan Li, Edward L. Maydew, Richard H. Willis and Li Xu
Wuhan University - School of Economics and Management, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads 417 (68,800)

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Corporate Taxation, Tax Avoidance, Board Reform, Corporate Governance

22.

Bringing Down the Other Berlin Wall: Germany's Repeal of the Corporate Capital Gains Tax

Number of pages: 41 Posted: 22 Jan 2001
Douglas A. Shackelford, Mark H. Lang and Edward L. Maydew
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Downloads 367 (79,984)
Citation 3

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Capital gains taxes, stock price reactions, diversification discount, efficient ownership structure, open economy, financial institutions

23.

Shareholder Wealth Effects of Border Adjustment Taxation

Kenan Institute of Private Enterprise Research Paper No. 18-2
Number of pages: 55 Posted: 24 Apr 2017 Last Revised: 20 Mar 2019
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 - Accounting Area and University of North Carolina at Chapel Hill
Downloads 303 (99,106)
Citation 2

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

24.

Customer-Supplier Relationships and Corporate Tax Avoidance

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 46 Posted: 24 Oct 2016
Ling Cen, Edward L. Maydew, Liandong Zhang and Luo Zuo
The Chinese University of Hong Kong, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 284 (106,332)
Citation 3

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tax avoidance, customers, suppliers, industrial organization, supply chain

25.

U.S. Firms on Foreign (tax) Holidays

Kenan Institute of Private Enterprise Research Paper No. 18-3
Number of pages: 60 Posted: 17 Aug 2017 Last Revised: 11 Oct 2018
Travis Chow, Jeffrey L. Hoopes and Edward L. Maydew
Singapore Management University - School of Accountancy, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 260 (117,143)
Citation 5

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Tax holiday, corporate tax, international tax

26.

Tax Planning Diffusion, Real Effects, and Sharing of Benefits

Kenan Institute of Private Enterprise Research Paper No. 18-15, Singapore Management University School of Accountancy Research Paper No. 2019-97
Number of pages: 40 Posted: 02 Aug 2018 Last Revised: 14 Aug 2019
Ling Cen, Edward L. Maydew, Liandong Zhang and Luo Zuo
The Chinese University of Hong Kong, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 203 (150,214)

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tax planning, diffusion, real effects, product markets, supply chains

Coveting Thy Neighbor's Manuafacturing: The Dilemma of State Income Apportionment

Number of pages: 27 Posted: 19 May 1999
Austan Goolsbee and Edward L. Maydew
University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Downloads 115 (240,324)
Citation 6

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Coveting Thy Neighbor's Manuafacturing: the Dilemma of State Income Apportionment

NBER Working Paper No. w6614
Number of pages: 29 Posted: 04 Aug 2000 Last Revised: 19 Sep 2012
Austan Goolsbee and Edward L. Maydew
University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Downloads 34 (457,446)

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28.

The Changing Role of Auditors in Corporate Tax Planning

NBER Working Paper No. w11504
Number of pages: 41 Posted: 08 Sep 2005 Last Revised: 19 Sep 2012
Edward L. Maydew and Douglas A. Shackelford
University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 141 (204,400)
Citation 1

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How Prevalent is Tax Arbitrage? Evidence from the Market for Municipal Bonds

NBER Working Paper No. w9105
Number of pages: 22 Posted: 16 Aug 2002 Last Revised: 19 Sep 2012
Merle Erickson, Austan Goolsbee and Edward L. Maydew
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Downloads 75 (318,484)

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How Prevalent is Tax Arbitrage? Evidence from the Market for Municipal Bonds

NBER Working Paper No. w9105
Number of pages: 22 Posted: 08 Aug 2003 Last Revised: 19 Sep 2012
Merle Erickson, Austan Goolsbee and Edward L. Maydew
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Downloads 33 (462,102)

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30.

Is Tax Planning Best Done In Private?

Number of pages: 52 Posted: 16 Jul 2019
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina at Chapel Hill and University of North Carolina (UNC) at Chapel Hill
Downloads 66 (343,493)

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Tax planning, Private corporations, C-corporations

31.

Real Effects of Tax Audits: Evidence from Firms Randomly Selected for IRS Examination

Number of pages: 49 Posted: 17 Aug 2019
Andrew Belnap, Jeffrey L. Hoopes, Edward L. Maydew and Alex Turk
University of North Carolina at Chapel Hill, University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of North Carolina at Chapel Hill and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 12 (566,654)

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IRS audit, real effect, corporate tax

32.

Discussion of Firms` Off-Balance Sheet and Hybrid Debt Financing: Evidence from Their Book-Tax Reporting Differences

Journal of Accounting Research, Vol. 43, pp. 283-290, May 2005
Number of pages: 8 Posted: 08 May 2006
Edward L. Maydew
University of North Carolina at Chapel Hill
Downloads 12 (566,654)
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33.

An Unintended Consequence of Book-Tax Conformity: A Loss of Earnings Informativeness

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Oct 2008
Michelle Hanlon, Edward L. Maydew and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and University of California-Irvine

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book-tax conformity, earnings informativeness

34.

Is There a Link between Executive Equity Incentives and Accounting Fraud?

Journal of Accounting Research, Forthcoming
Posted: 15 Sep 2005
Merle Erickson, Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

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35.

Taxes and Organizational Form: The Case of REIT Spin-Offs

National Tax Journal, Vol. 55, No. 3, September 2002
Posted: 14 Apr 2003
Austan Goolsbee and Edward L. Maydew
University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill

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36.

Coveting Thy Neighbor?S Manufacturing: The Dilemma of State Income Apportionment

Journal of Public Economics
Posted: 25 May 1999
Austan Goolsbee and Edward L. Maydew
University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill

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37.

The Role of Big 6 Auditors in the Credible Reporting of Accruals

Auditing: A Journal of Practice and Theory, Vol 18, No 2, 1999
Posted: 02 Feb 1999
Jere R. Francis, Edward L. Maydew and H. Charles Sparks
Maastricht University, University of North Carolina at Chapel Hill and University of Alaska Fairbanks - School of Management (SOM)

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38.

Implicit Taxes in High Dividend Yield Stocks

Accounting Review, Vol. 73, October 1998
Posted: 14 Sep 1998
Merle Erickson and Edward L. Maydew
University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill

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39.

Financial Reporting, Tax Costs, and Book-Tax Conformity

Posted: 27 Jun 1998
David A. Guenther, Edward L. Maydew and Sarah E. Nutter
University of Oregon - Department of Accounting, University of North Carolina at Chapel Hill and George Mason University - Department of Accounting

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40.

Debt-Equity Hybrids

Posted: 28 Jul 1997
Ellen Engel, Merle Erickson and Edward L. Maydew
University of Illinois at Chicago - College of Business Administration, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill

Abstract:

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41.

Changes in the Value-Relevance of Earnings and Book Values Over the Past Forty Years

Posted: 04 Nov 1996
Daniel W. Collins, Edward L. Maydew and Ira S. Weiss
University of Iowa - Department of Accounting, University of North Carolina at Chapel Hill and University of Chicago - Graduate School of Business

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