Miles A. Romney

Florida State University - College of Business

Assistant Professor

Tallahasse, FL 32306

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 45,975

SSRN RANKINGS

Top 45,975

in Total Papers Downloads

2,280

TOTAL CITATIONS

7

Scholarly Papers (9)

1.

Codetermination and Aggressive Reporting: Audit Committee Employee Representation, Tax Aggressiveness, and Earnings Management

Journal of International Accounting, Auditing and Taxation
Number of pages: 60 Posted: 24 Aug 2019 Last Revised: 23 Apr 2023
James Chyz, Marc Eulerich, Benjamin Fligge and Miles A. Romney
University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and Florida State University - College of Business
Downloads 576 (100,355)
Citation 1

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Co-Determination, Unions, Tax Aggressiveness, Earnings Management, Board, Audit Committee

2.

Corporate Governance and Tax Avoidance: Evidence from Governance Reform

Number of pages: 55 Posted: 08 Jun 2021
Brigham Young University - School of Accountancy, University of Oklahoma, University of Southern California and Florida State University - College of Business
Downloads 545 (107,528)
Citation 1

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Corporate governance, governance reform, tax avoidance, tax reform, family ownership

3.

Trade-Offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 13 Feb 2015 Last Revised: 19 May 2018
University of Wisconsin-Madison - Department of Accounting and Information Systems, Florida State University - College of Business, Indiana University - Kelley School of Business and Wisconsin School of Business
Downloads 528 (111,847)
Citation 5

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Book-tax tradeoffs; M&A; Goodwill; Tax Avoidance, Earnings Management

4.

Peer Benchmarking Tax Avoidance for Cost of Debt

Number of pages: 44 Posted: 08 Oct 2019 Last Revised: 23 Oct 2019
Florida State University, Florida State University, Florida State University - College of Business and Florida State University - Department of Risk Management, Insurance, Real Estate & Business Law
Downloads 261 (245,575)

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Tax Avoidance, Undersheltering, Tax Strategy, Cost of Debt

5.

How Do Investors Respond to Targets’ Interim Earnings?

Vanderbilt Owen Graduate School of Management Research Paper, The Accounting Review, (doi.org/10.2308/TAR-2022-0327) Forthcoming
Number of pages: 52 Posted: 25 Apr 2023 Last Revised: 04 Aug 2023
Rita Gunn, Spencer Pierce and Miles A. Romney
University of Virginia - Darden School of Business, Florida State University - College of Business and Florida State University - College of Business
Downloads 150 (409,095)

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Earnings, Mergers and Acquisitions, Investor Inattention, Investor Inefficiency

6.

Too Much SALT? The Nuanced Impact of the State and Local Tax Deduction Cap on Pass-Through Business Taxpayers

25 Florida Tax Review __ (2021), FSU College of Law, Law, Business & Economics Paper No. 21-02
Number of pages: 45 Posted: 22 Mar 2021
Jeffrey H. Kahn, Miles A. Romney and John Treu
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program, Florida State University - College of Business and West Virginia University - College of Business & Economics
Downloads 127 (466,937)

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SALT, AMT, deduction, TCJA, cap, limitation

7.

Your Tax Dollars at Work: The Effectiveness of the Public Service Loan Forgiveness Program

Journal of the American Taxation Association, Forthcoming
Number of pages: 33 Posted: 20 Sep 2024
William Cather, Erica E. Harris and Miles A. Romney
Florida State University - Department of Accounting, Florida International University (FIU) and Florida State University - College of Business
Downloads 93 (588,714)

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Nonprofit, Program Ratio, Student Loan, Public Service Loan Forgiveness, IRS Form 990

8.

Tradeoffs Between Tax and Financial Reporting Benefits: Evidence From Purchase Price Allocations in Taxable Acquisitions

Contemporary Accounting Research, Forthcoming, Kelley School of Business Research Paper No. 18-61
Posted: 02 Aug 2018
University of Wisconsin-Madison - Department of Accounting and Information Systems, Florida State University - College of Business, Indiana University - Kelley School of Business and Wisconsin School of Business

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Book-Tax Tradeoffs, M&A, Goodwill, Tax Planning, Earnings Management

9.

Does Tax Deductibility Affect Goodwill Impairment Decisions?

The Journal of the American Taxation Association, Vol. 45, No. 2, Fall 2023. Available at: https://doi.org/10.2308/JATA-2021-004
Posted: 01 Nov 2016 Last Revised: 26 Sep 2023
Sarah Khalil, Miles A. Romney and Steven Utke
University of Connecticut, Florida State University - College of Business and University of Connecticut - Department of Accounting

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Tax Planning, Goodwill Impairments, Tax Havens