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

43

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SSRN CITATIONS
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1,232

CROSSREF CITATIONS

441

Scholarly Papers (43)

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 4,802 (3,642)
Citation 56

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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 4,183 (4,593)
Citation 70

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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 3,523 (6,107)
Citation 91

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

4.

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 Jake Thornock
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,476 (10,680)
Citation 17

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IFRS, Earnings Announcements, Information Content

5.

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
Scott Dyreng, Michelle Hanlon, Edward L. Maydew and Jake Thornock
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,462 (10,784)
Citation 106

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Corporate tax rates, tax avoidance, trend

6.

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 2,441 (10,926)
Citation 76

Abstract:

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tax avoidance, tax uncertainty

7.
Downloads 2,377 (11,433)

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 2,377 (11,220)
Citation 21

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Debt-Equity Hybrid Securities

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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8.

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 Jake Thornock
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,199 (12,923)
Citation 40

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reputation, tax shelters, tax avoidance, under-sheltering

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 2,071 (14,007)
Citation 59

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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

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

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 1,670 (19,552)
Citation 6

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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 134 (389,305)
Citation 29

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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

Number of pages: 22 Posted: 10 Feb 2001
Edward L. Maydew
University of North Carolina at Chapel Hill
Downloads 1,550 (21,973)
Citation 10

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Taxes, Corporate taxes

Empirical Tax Research in Accounting: A Discussion

Posted: 21 Nov 2001
Edward L. Maydew
University of North Carolina at Chapel Hill

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12.

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 1,470 (24,260)
Citation 8

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

13.

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

Vanderbilt Owen Graduate School of Management Research Paper No. 2498198, Kenan Institute of Private Enterprise Research Paper No. 21-03
Number of pages: 60 Posted: 20 Sep 2014 Last Revised: 01 Jul 2021
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 1,080 (37,961)
Citation 11

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corporate taxation; tax avoidance; political uncertainty; national elections

14.

Book-Tax Conformity and the Information Content of Earnings

Ross School of Business Paper No. 1029
Number of pages: 39 Posted: 15 Feb 2006
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and University of California-IrvineUniversity of California-Irvine
Downloads 921 (47,464)
Citation 9

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book-tax conformity, information content

15.
Downloads 905 (48,633)
Citation 12

Tax-Loss Harvesting with Cryptocurrencies

Number of pages: 70 Posted: 17 Feb 2022 Last Revised: 21 Sep 2022
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and National University of Singapore (NUS)
Downloads 893 (48,810)

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Bitcoin, Cryptocurrencies, DeFi, IRS, NFT, Regulation, Taxation, Trading Behavior.

Tax-Loss Harvesting with Cryptocurrencies

NBER Working Paper No. w30716
Number of pages: 72 Posted: 05 Dec 2022 Last Revised: 05 Jun 2023
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and National University of Singapore (NUS)
Downloads 12 (1,056,494)
Citation 9
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16.

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 Jake Thornock
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 830 (54,798)
Citation 30

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Foreign Portfolio Investment, Tax Havens, Tax Evasion

17.

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: 70 Posted: 28 Oct 2016 Last Revised: 01 Dec 2021
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 805 (57,049)
Citation 4

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Corporate Taxation, Tax Avoidance, Board Reform, Corporate Governance

18.
Downloads 730 (65,098)
Citation 13

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 North Carolina Kenan-Flagler Business School, Stanford University Graduate School of Business and University of North Carolina at Chapel Hill
Downloads 730 (64,141)
Citation 13

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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 North Carolina Kenan-Flagler Business School, Stanford University Graduate School of Business and University of North Carolina at Chapel Hill

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banks; borrowers; tax planning

19.

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 645 (76,196)
Citation 18

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

20.

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 632 (78,128)
Citation 15

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Earnings management, rule of law, tax havens

21.

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 National University of Singapore
Downloads 544 (94,611)
Citation 91

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

22.

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 515 (101,010)
Citation 8

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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 440 (120,573)

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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: 23 Sep 2022
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 75 (583,284)
Citation 3

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24.

Real effects of tax audits

Review of Accounting Studies
Number of pages: 62 Posted: 17 Aug 2019 Last Revised: 08 Aug 2022
Andrew Belnap, Jeffrey L. Hoopes, Edward L. Maydew and Alex Turk
University of Texas at Austin - McCombs School of Business, 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 452 (118,153)
Citation 13

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IRS audit, real effect, corporate tax

25.

U.S. Firms on Foreign (tax) Holidays

Kenan Institute of Private Enterprise Research Paper No. 18-3
Number of pages: 64 Posted: 17 Aug 2017 Last Revised: 03 Oct 2023
Travis Chow, Jeffrey L. Hoopes and Edward L. Maydew
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 423 (127,681)
Citation 6

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Tax holiday, corporate tax, international tax

26.

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 419 (129,060)
Citation 5

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

27.

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 418 (129,399)
Citation 3

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

28.

Does the Tax System Favor Superstar Firms?

Kenan Institute of Private Enterprise Research Paper No. 4337736
Number of pages: 79 Posted: 26 Jan 2023 Last Revised: 07 Feb 2024
John Gallemore, Edward L. Maydew and William Yoder
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School
Downloads 344 (161,446)
Citation 1

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superstar firms, corporate taxes

29.

Profit Shifting During Foreign Tax Holidays

Forthcoming in The Accounting Review
Number of pages: 51 Posted: 12 Aug 2021 Last Revised: 19 Sep 2022
Travis Chow, Jeffrey L. Hoopes and Edward L. Maydew
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 298 (187,505)
Citation 1

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income shifting; tax holidays; international tax

30.

The Changing Role of Auditors in Corporate Tax Planning

NBER Working Paper No. w11504
Number of pages: 41 Posted: 08 Sep 2005 Last Revised: 09 Dec 2022
Edward L. Maydew and Douglas A. Shackelford
University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 228 (244,917)
Citation 4

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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 155 (345,951)
Citation 27

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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: 30 Jul 2022
Austan Goolsbee and Edward L. Maydew
University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Downloads 53 (700,666)

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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 Nov 2022
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 117 (432,530)

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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 55 (688,338)
Citation 1

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33.

Cross-Border Income Shifting, Information Exchange, and the Physical Flow of Tangible Goods

Number of pages: 52 Posted: 20 Dec 2023
Travis Chow, Edward L. Maydew and Guoman She
The University of Hong Kong, University of North Carolina at Chapel Hill and The University of Hong Kong - Faculty of Business and Economics
Downloads 67 (611,886)
Citation 1

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income shifting, tax planning, international trade, tangible goods, environment

34.

Are private firms more aggressive tax planners?

Forthcoming at The Accounting Review, available at: https://doi.org/10.2308/TAR-2020-0499
Posted: 16 Jul 2019 Last Revised: 25 Mar 2024
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 Indiana University - Kelley School of Business - Department of Accounting

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Tax planning, private firms, corporate tax

35.

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

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Oct 2008
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and University of California-IrvineUniversity of California-Irvine

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book-tax conformity, earnings informativeness

36.

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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37.

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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38.

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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39.

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

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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40.

Implicit Taxes in High Dividend Yield Stocks

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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41.

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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42.

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

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43.

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

Posted: 04 Nov 1996
University of Iowa - Department of Accounting, University of North Carolina at Chapel Hill and University of Chicago - Graduate School of BusinessColumbia Business School - Department of Accounting

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