Terry J. Shevlin

University of California-Irvine

Professor

Paul Merage School of Business

Irvine, CA California 92697-3125

United States

University of California-Irvine

Professor

Paul Merage School of Business

Irvine, CA 92697-3125

United States

SCHOLARLY PAPERS

82

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Top 571

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64,064

SSRN CITATIONS
Rank 818

SSRN RANKINGS

Top 818

in Total Papers Citations

1,597

CROSSREF CITATIONS

281

Scholarly Papers (82)

1.

Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014, MIT Sloan Research Paper No. 4990-12
Number of pages: 48 Posted: 19 Sep 2012 Last Revised: 17 May 2014
John R. Graham, Michelle Hanlon, Terry J. Shevlin, Terry J. Shevlin and Nemit Shroff
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-IrvineUniversity of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 4,408 (4,388)
Citation 28

Abstract:

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Tax Planning, Tax Avoidance, Reputation, Financial Reporting Incentives, FIN 48, SOX

2.
Downloads 3,618 ( 6,101)

Empirical Tax Research in Accounting

Number of pages: 109 Posted: 12 Oct 2000
Douglas A. Shackelford, Terry J. Shevlin and Terry J. Shevlin
University of North Carolina Kenan-Flagler Business School and University of California-IrvineUniversity of California-Irvine
Downloads 3,618 (5,980)
Citation 60

Abstract:

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Empirical Tax Research in Accounting

Posted: 24 Nov 2001
Douglas A. Shackelford, Terry J. Shevlin and Terry J. Shevlin
University of North Carolina Kenan-Flagler Business School and University of California-IrvineUniversity of California-Irvine

Abstract:

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3.

Why do CFOs Become Involved in Material Accounting Manipulations?

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 01 Sep 2008 Last Revised: 29 Jan 2013
Mei Feng, Weili Ge, Shuqing Luo, Terry J. Shevlin and Terry J. Shevlin
University of Pittsburgh - Katz Graduate School of Business, University of Washington - Michael G. Foster School of Business, University of Hong Kong and University of California-IrvineUniversity of California-Irvine
Downloads 3,084 (7,839)
Citation 58

Abstract:

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earnings quality, accounting manipulation, CFO turnover, CEO power, incentive compensation

4.

Are Family Firms More Tax Aggressive Than Non-Family Firms?

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Number of pages: 57 Posted: 13 Sep 2007 Last Revised: 09 Apr 2013
Shuping Chen, Xia Chen, Qiang Cheng, Terry J. Shevlin and Terry J. Shevlin
University of Texas at Austin - McCombs School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads 2,651 (9,981)
Citation 181

Abstract:

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family firm, tax aggressiveness, entrenchment

5.

Tax Rates and Corporate Decision Making

Review of Financial Studies, Vol. 30, No. 9, 2017, pp. 3128–3175.
Number of pages: 85 Posted: 13 Jan 2015 Last Revised: 22 Sep 2017
John R. Graham, Michelle Hanlon, Terry J. Shevlin, Terry J. Shevlin and Nemit Shroff
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-IrvineUniversity of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,364 (11,997)
Citation 47

Abstract:

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Tax rates, marginal tax rate, effective tax rate, investment, capital structure, behavioral biases, salience, heuristics

6.

Tax Avoidance, Large Positive Book-Tax Differences and Earnings Persistence

Number of pages: 54 Posted: 17 Dec 2009 Last Revised: 18 Mar 2014
Bradley S. Blaylock, Terry J. Shevlin, Terry J. Shevlin and Ryan J. Wilson
University of Oklahoma - Michael F. Price College of Business, University of California-IrvineUniversity of California-Irvine and University of Iowa - Henry B. Tippie College of Business
Downloads 2,212 (13,329)
Citation 26

Abstract:

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book-tax differences, earnings persistence, earnings quality, earnings expectations

7.

Corporate Tax Avoidance and Debt Costs

Number of pages: 53 Posted: 06 Mar 2013 Last Revised: 19 Jul 2019
Terry J. Shevlin, Terry J. Shevlin, Oktay Urcan and Florin P. Vasvari
University of California-IrvineUniversity of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 1,970 (15,950)
Citation 35

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Corporate Tax Avoidance, Public Debt Yields, Bank Loan Spreads, Path Analysis

8.

A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports

Number of pages: 62 Posted: 04 Aug 2014 Last Revised: 27 Aug 2015
Shuping Chen, Bin Miao, Terry J. Shevlin and Terry J. Shevlin
University of Texas at Austin - McCombs School of Business, National University of Singapore and University of California-IrvineUniversity of California-Irvine
Downloads 1,969 (15,960)
Citation 104

Abstract:

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disclosure quality, disaggregation of data items, annual reports, Compustat

9.
Downloads 1,906 (16,818)
Citation 72

Internal Governance and Real Earnings Management

Singapore Management University School of Accountancy Research Paper No. 5
Number of pages: 71 Posted: 16 Oct 2012 Last Revised: 04 Oct 2014
Qiang Cheng, Jimmy Lee, Terry J. Shevlin and Terry J. Shevlin
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads 1,119 (36,795)
Citation 7

Abstract:

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internal governance, real earnings management

Internal Governance and Real Earnings Management

Accounting Review, May 2016 (Forthcoming)
Number of pages: 72 Posted: 28 Sep 2015
Qiang Cheng, Jimmy Lee, Terry J. Shevlin and Terry J. Shevlin
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads 787 (60,181)
Citation 11

Abstract:

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internal governance, real earnings management, top management team

10.

Employee Turnover and Firm Performance: Large-Sample Archival Evidence

Management Science, forthcoming
Number of pages: 58 Posted: 09 Jan 2020 Last Revised: 23 Apr 2022
Qin Li, Ben Lourie, Alex Nekrasov, Terry J. Shevlin and Terry J. Shevlin
Hong Kong Polytechnic University, University of California, Irvine, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 1,888 (17,110)
Citation 32

Abstract:

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human capital, employee turnover, retention, employee disclosure, labor accounting

11.

Are Executive Stock Options Associated with Future Earnings?

Number of pages: 61 Posted: 06 Jan 2004
Michelle Hanlon, Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads 1,886 (17,145)
Citation 64

Abstract:

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management compensation, stock options, incentive alignment, rent extraction

12.

The Role of Managerial Ability in Corporate Tax Avoidance

Management Science, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2753152
Number of pages: 59 Posted: 23 Mar 2016
Allison Koester, Terry J. Shevlin, Terry J. Shevlin and Daniel Wangerin
Georgetown University - McDonough School of Business, University of California-IrvineUniversity of California-Irvine and Wisconsin School of Business
Downloads 1,698 (20,193)
Citation 56

Abstract:

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tax avoidance, management style, managerial ability

Empirical Evidence on the Relation between Stock Option Compensation and Risk Taking

Number of pages: 39 Posted: 27 Aug 1999
Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads 1,595 (21,814)
Citation 87

Abstract:

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Empirical Evidence on the Relation between Stock Option Compensation and Risk Taking

Posted: 17 Dec 2001
Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine

Abstract:

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14.

Accounting for the Tax Benefits of Employee Stock Options and Implications for Research

University of Washington Working Paper
Number of pages: 28 Posted: 29 May 2001
Terry J. Shevlin, Terry J. Shevlin and Michelle Hanlon
University of California-IrvineUniversity of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,564 (22,909)
Citation 17

Abstract:

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Employee stock options, Tax benefits, Effective tax rates, Marginal tax rate

15.

Are Online Job Postings Informative to Investors?

Management Science, forthcoming.
Number of pages: 26 Posted: 25 Apr 2019 Last Revised: 24 Aug 2020
Elizabeth F. Gutierrez, Ben Lourie, Alex Nekrasov, Terry J. Shevlin and Terry J. Shevlin
Universidad de Chile, University of California, Irvine, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 1,227 (33,088)

Abstract:

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human capital, hiring, disclosure, job postings, firm performance, market reaction

16.

Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income

Number of pages: 57 Posted: 12 Apr 2005
Michelle Hanlon, Stacie Kelley Laplante, Terry J. Shevlin and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Wisconsin - Madison and University of California-IrvineUniversity of California-Irvine
Downloads 1,193 (34,129)
Citation 31

Abstract:

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Book-tax conformity, information content, taxable income, book income

17.

Market (In)Attention and the Strategic Scheduling and Timing of Earnings Announcements

Journal of Accounting and Economics, Volume 60, Issue 1, August 2015, Pages 36–55, Rock Center for Corporate Governance at Stanford University Working Paper No. 201, Stanford University Graduate School of Business Research Paper No. 15-8
Number of pages: 48 Posted: 07 Jan 2015 Last Revised: 18 Sep 2015
Ed deHaan, Terry J. Shevlin, Terry J. Shevlin and Jake Thornock
Stanford Graduate School of Business, University of California-IrvineUniversity of California-Irvine and Brigham Young University
Downloads 1,124 (37,119)
Citation 108

Abstract:

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Market attention, earnings announcement timing, earnings announcement scheduling, earnings announcement notifications, strategic disclosure

18.

Are Dividends Informative About Future Earnings?

Number of pages: 44 Posted: 21 Feb 2007
Michelle Hanlon, James N. Myers, Terry J. Shevlin and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Tennessee, Knoxville - College of Business Administration and University of California-IrvineUniversity of California-Irvine
Downloads 1,120 (37,312)
Citation 14

Abstract:

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Dividends, Information Content, Earnings

19.

Accounting Restatements and Information Risk

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 09 Nov 2006 Last Revised: 04 Mar 2010
Todd D. Kravet, Terry J. Shevlin and Terry J. Shevlin
University of Connecticut - Department of Accounting and University of California-IrvineUniversity of California-Irvine
Downloads 1,116 (37,506)
Citation 4

Abstract:

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restatements, information risk, earnings quality, cost of capital

20.

Time-Series Properties and Pricing of the Special Items Component of Earnings

Number of pages: 39 Posted: 18 May 1999
David Burgstahler, James J. Jiambalvo, Terry J. Shevlin and Terry J. Shevlin
University of Washington, University of Washington - Michael G. Foster School of Business and University of California-IrvineUniversity of California-Irvine
Downloads 1,084 (39,190)
Citation 10

Abstract:

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Dividend Taxes and Firm Valuation: A Re-Examination

Number of pages: 50 Posted: 23 Jun 2001
Michelle Hanlon, James N. Myers, Terry J. Shevlin and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Tennessee, Knoxville - College of Business Administration and University of California-IrvineUniversity of California-Irvine
Downloads 1,046 (40,541)
Citation 12

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Dividend Taxes and Firm Valuation: A Re-Examination

Posted: 29 Jan 2003
Michelle Hanlon, James N. Myers, Terry J. Shevlin and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Tennessee, Knoxville - College of Business Administration and University of California-IrvineUniversity of California-Irvine

Abstract:

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Valuation, dividend taxes, tax capitalization

22.

Measuring Income Tax Accrual Quality

Review of Accounting Studies, Forthcoming, 2013 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session, Georgetown McDonough School of Business Research Paper No. 2216857
Number of pages: 66 Posted: 13 Feb 2013 Last Revised: 25 Dec 2015
Preeti Choudhary, Allison Koester, Terry J. Shevlin and Terry J. Shevlin
University of Arizona, Eller College of Management, Georgetown University - McDonough School of Business and University of California-IrvineUniversity of California-Irvine
Downloads 1,023 (42,549)
Citation 12

Abstract:

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tax accrual quality, estimation error, financial reporting of income taxes, earnings quality, accounting for income taxes

23.

Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 02 May 2012 Last Revised: 22 Oct 2013
Ed deHaan, Frank D. Hodge, Terry J. Shevlin and Terry J. Shevlin
Stanford Graduate School of Business, University of Washington - Michael G. Foster School of Business and University of California-IrvineUniversity of California-Irvine
Downloads 1,017 (42,915)
Citation 26

Abstract:

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compensation clawback provisions, financial reporting quality, executive compensation

24.

Why is the Accrual Anomaly Not Arbitraged Away?

Number of pages: 42 Posted: 27 Feb 2004
Christina A. Mashruwala, Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
University of Alberta, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads 1,010 (43,318)
Citation 14

Abstract:

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Accrual anomaly, arbitrage risk

25.

How Do Managers Value Stock Options and Restricted Stock?

Number of pages: 32 Posted: 18 Mar 2005
Frank D. Hodge, Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
University of Washington - Michael G. Foster School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads 998 (44,062)
Citation 6

Abstract:

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stock options, restricted stock, managers

26.

Large Sample Evidence on the Relation between Stock Option Compensation and Risk Taking

Number of pages: 54 Posted: 02 Sep 2003
Shivaram Rajgopal, Michelle Hanlon, Terry J. Shevlin and Terry J. Shevlin
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-IrvineUniversity of California-Irvine
Downloads 994 (44,329)
Citation 13

Abstract:

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Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog

Number of pages: 47 Posted: 19 Dec 2001
Shivaram Rajgopal, Terry J. Shevlin, Terry J. Shevlin and Mohan Venkatachalam
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of California-IrvineUniversity of California-Irvine and Duke University - Fuqua School of Business
Downloads 993 (43,693)
Citation 49

Abstract:

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Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog

Posted: 26 May 2003
Shivaram Rajgopal, Terry J. Shevlin, Terry J. Shevlin and Mohan Venkatachalam
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of California-IrvineUniversity of California-Irvine and Duke University - Fuqua School of Business

Abstract:

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28.

Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits

Number of pages: 51 Posted: 17 Dec 2008 Last Revised: 01 Sep 2010
John R. Graham, Michelle Hanlon, Terry J. Shevlin and Terry J. Shevlin
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-IrvineUniversity of California-Irvine
Downloads 983 (45,004)
Citation 28

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Repatriation, Tax, American Jobs Creation Act, Homeland Investment Act, Dividends Received Deduction, Trapped Equity, International Tax, Trapped Cash, Section 965, Stimulus, Tax Amnesty

29.

The Association between Book-Tax Conformity and Earnings Management

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 11 Jan 2012 Last Revised: 15 May 2014
Bradley S. Blaylock, Fabio B. Gaertner, Terry J. Shevlin and Terry J. Shevlin
University of Oklahoma - Michael F. Price College of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-IrvineUniversity of California-Irvine
Downloads 950 (47,157)
Citation 5

Abstract:

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book-tax conformity, earnings management

30.

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, Terry J. Shevlin and Terry J. Shevlin
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 926 (48,889)
Citation 9

Abstract:

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book-tax conformity, information content

31.

How Does Quasi-Indexer Ownership Affect Corporate Tax-Planning?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 27 May 2015 Last Revised: 04 Jun 2018
Shuping Chen, Ying Huang, Ningzhong Li, Terry J. Shevlin and Terry J. Shevlin
University of Texas at Austin - McCombs School of Business, University of Texas at Dallas, University of Texas at Dallas and University of California-IrvineUniversity of California-Irvine
Downloads 855 (54,563)
Citation 18

Abstract:

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tax planning; quasi-indexer; Russell Index assignment; regression discontinuity

32.

The Effect of Tax Avoidance on Capital Structure Choices

The Journal of the American Taxation Association, forthcoming. Available at: https://doi.org/10.2308/JATA-19-049
Number of pages: 59 Posted: 19 Jul 2019 Last Revised: 22 Feb 2022
Yoojin Lee, Terry J. Shevlin, Terry J. Shevlin and Aruhn Venkat
California State University, Long Beach, University of California-IrvineUniversity of California-Irvine and McCombs School of Business, University of Texas at Austin
Downloads 802 (59,470)
Citation 2

Abstract:

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tax avoidance, cost of capital, debt and equity financing

33.

Does the Pricing of Financial Reporting Quality Change Around Dividend Changes?

Number of pages: 48 Posted: 16 Apr 2005
Shuping Chen, Terry J. Shevlin, Terry J. Shevlin and Yen H. Tong
University of Texas at Austin - McCombs School of Business, University of California-IrvineUniversity of California-Irvine and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 757 (64,287)
Citation 1

Abstract:

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Dividends, information risk, accruals quality, systematic risk

34.

The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-140
Number of pages: 61 Posted: 25 Sep 2020 Last Revised: 02 Sep 2022
Yoojin Lee, Shaphan Ng, Terry J. Shevlin, Terry J. Shevlin and Aruhn Venkat
California State University, Long Beach, Singapore Management University - School of Accountancy, University of California-IrvineUniversity of California-Irvine and McCombs School of Business, University of Texas at Austin
Downloads 711 (69,723)

Abstract:

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Tax avoidance news, reputation, employee ratings, Glassdoor

35.

Measuring Corporate Tax Rate and Tax Base Avoidance of U.S. Domestic and U.S. Multinational Firms

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 76 Posted: 17 May 2019 Last Revised: 24 Mar 2021
Niklas Lampenius, Terry J. Shevlin, Terry J. Shevlin and Arthur Stenzel
University of Hohenheim - Faculty of Business, Economics and Social Sciences, University of California-IrvineUniversity of California-Irvine and NHH - Norwegian School of Economics
Downloads 684 (73,304)
Citation 9

Abstract:

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Tax Avoidance, Tax Rate Avoidance, Tax Base Avoidance, Average Statutory Tax Rates, Effective Tax Rates

36.

Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions

Number of pages: 59 Posted: 17 Apr 2009 Last Revised: 01 Sep 2010
John R. Graham, Michelle Hanlon, Terry J. Shevlin and Terry J. Shevlin
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-IrvineUniversity of California-Irvine
Downloads 655 (77,430)
Citation 25

Abstract:

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Investment, Reinvestment, Repatriation, Tax Expense, Multinational, Tax Policy, Tax Stimulus, Tax Reform

37.

A Critique of Plesko's 'an Evaluation of Alternative Measures of Corporate Tax Rates'

Number of pages: 9 Posted: 10 Nov 1999
Terry J. Shevlin and Terry J. Shevlin
University of California-IrvineUniversity of California-Irvine
Downloads 604 (85,647)
Citation 8

Abstract:

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38.

Book-Tax Conformity and Capital Structure

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 16 May 2014 Last Revised: 23 Dec 2016
Bradley S. Blaylock, Fabio B. Gaertner, Terry J. Shevlin and Terry J. Shevlin
University of Oklahoma - Michael F. Price College of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-IrvineUniversity of California-Irvine
Downloads 599 (86,578)
Citation 2

Abstract:

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Book-tax conformity, leverage, capital structure

39.

A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts

Number of pages: 64 Posted: 08 Nov 2018 Last Revised: 02 Dec 2020
Novia (Xi) Chen, Sabrina Chi, Terry J. Shevlin and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, CSU Fullerton and University of California-IrvineUniversity of California-Irvine
Downloads 546 (97,320)
Citation 4

Abstract:

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voluntary disclosure, mandatory disclosure, ETR forecast

40.

Effects of the 2021 Expanded Child Tax Credit

Number of pages: 37 Posted: 03 Mar 2022 Last Revised: 22 Jun 2022
Ben Lourie, Devin M. Shanthikumar, Terry J. Shevlin, Terry J. Shevlin and Chenqi Zhu
University of California, Irvine, University of California, Irvine - Paul Merage School of Business, University of California-IrvineUniversity of California-Irvine and University of California, Irvine - Paul Merage School of Business
Downloads 542 (98,225)
Citation 7

Abstract:

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child tax credit, household finance, employment, consumption, debt, savings, financial distress

41.

Macroeconomic Effects of Corporate Tax Policy

Number of pages: 55 Posted: 27 Jun 2016 Last Revised: 29 Mar 2019
Terry J. Shevlin, Terry J. Shevlin, Lakshmanan Shivakumar and Oktay Urcan
University of California-IrvineUniversity of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 542 (98,225)
Citation 1

Abstract:

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Economic growth, Corporate tax, Effective tax rate

42.

Corporate Tax Aggressiveness and Insider Trading

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 10 May 2015 Last Revised: 16 Jul 2018
Sung Gon Chung, Beng Wee Goh, Jimmy Lee, Terry J. Shevlin and Terry J. Shevlin
Wayne State University, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads 516 (104,582)
Citation 7

Abstract:

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Tax aggressiveness, insider trading, litigation risk, managerial rent extraction

43.

Tax Aggressiveness and Auditor Resignation

Number of pages: 65 Posted: 11 Jun 2013
Beng Wee Goh, Chee Yeow Lim, Terry J. Shevlin, Terry J. Shevlin and Yoonseok Zang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of California-IrvineUniversity of California-Irvine and Singapore Management University - School of Accountancy
Downloads 514 (104,803)
Citation 5

Abstract:

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tax aggressiveness, auditor resignation, agency cost, external monitoring, auditor independence

44.

Does U.S. Foreign Earnings Lockout Advantage Foreign Acquirers?

Rotman School of Management Working Paper No. 2550819
Number of pages: 48 Posted: 18 Jan 2015 Last Revised: 17 Jun 2017
Andrew Bird, Alexander Edwards, Terry J. Shevlin and Terry J. Shevlin
Chapman University - The George L. Argyros College of Business and Economics, University of Toronto - Rotman School of Management and University of California-IrvineUniversity of California-Irvine
Downloads 465 (118,236)
Citation 7

Abstract:

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Taxes, International, Acquisitions

45.

The Pricing of Firms with Expected Losses/Profits: The Role of January

The Journal of Business Finance & Accounting
Number of pages: 55 Posted: 01 Oct 2013 Last Revised: 24 May 2018
Peng-Chia Chiu, Alex Nekrasov, Terry J. Shevlin and Terry J. Shevlin
The Chinese University of Hong Kong, Shenzhen, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 444 (124,913)

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expected losses/profits, return predictability, January effect, tax-loss selling

Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine

Number of pages: 53 Posted: 17 Nov 2018
Ningzhong Li, Terry J. Shevlin, Terry J. Shevlin and Weining Zhang
University of Texas at Dallas, University of California-IrvineUniversity of California-Irvine and Cheung Kong Graduate School of Business
Downloads 423 (130,814)
Citation 1

Abstract:

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Managers’ outside employment opportunities, Career concerns, Inevitable Disclosure Doctrine, Tax avoidance

Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2021
Ningzhong Li, Terry J. Shevlin, Terry J. Shevlin and Weining Zhang
University of Texas at Dallas, University of California-IrvineUniversity of California-Irvine and Cheung Kong Graduate School of Business

Abstract:

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external employment opportunities, career concerns, inevitable disclosure doctrine, tax avoidance

47.

Taxes in non-GAAP reporting: Evidence of strategic behavior in selecting tax rates applied to exclusions

Management Science, Forthcoming
Number of pages: 47 Posted: 06 Aug 2019 Last Revised: 22 Jul 2022
Novia (Xi) Chen, Peng-Chia Chiu, Terry J. Shevlin, Terry J. Shevlin and Jiani Wang
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen, University of California-IrvineUniversity of California-Irvine and University of International Business and Economics (UIBE)
Downloads 397 (142,181)
Citation 1

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non-GAAP earnings, disclosure, income taxes, meet or beat analysts' forecasts

48.

Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence from China

Number of pages: 57 Posted: 13 Aug 2018
Chee Yeow Lim, Terry J. Shevlin, Terry J. Shevlin, Kun Wang and Yanping Xu
Singapore Management University - School of Accountancy, University of California-IrvineUniversity of California-Irvine, Tsinghua University and Sun Yat-sen University (SYSU)
Downloads 388 (145,872)
Citation 6

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[Network ties, audit partner, tax avoidance, school ties separated]

49.

The Tax Policy Debate: Increasing the Policy Impact of Academic Tax Accounting Research

Journal of American Taxation Association 2016, Vol. 38, No. 1, 29-37
Number of pages: 24 Posted: 01 Sep 2014 Last Revised: 01 Apr 2016
Roy Clemons, Terry J. Shevlin and Terry J. Shevlin
New Mexico State University and University of California-IrvineUniversity of California-Irvine
Downloads 352 (162,434)
Citation 13

Abstract:

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tax policy, international taxation, Pathways Commission, AACSB

50.

The Effect of Tax Avoidance Crackdown on Corporate Innovation

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 08 Dec 2020
Qin Li, Mark (Shuai) Ma, Terry J. Shevlin and Terry J. Shevlin
Hong Kong Polytechnic University, University of Pittsburgh - Katz Graduate School of Business and University of California-IrvineUniversity of California-Irvine
Downloads 343 (167,028)
Citation 18

Abstract:

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Addback Statutes, Innovation, Tax Avoidance Crackdown, Tax-Motivated Income Shifting

51.

Why Do Loss Firms Pay Taxes?

Number of pages: 48 Posted: 23 Sep 2022
Alexander Edwards, Adrian Kubata, Terry J. Shevlin and Terry J. Shevlin
University of Toronto - Rotman School of Management, University of Luxembourg and University of California-IrvineUniversity of California-Irvine
Downloads 337 (170,199)

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corporate taxes, losses, corporate tax function

52.

The Gender Position Gap and Firm Performance

Number of pages: 45 Posted: 04 Nov 2020 Last Revised: 23 Jan 2024
Chuchu Liang, Ben Lourie, Alex Nekrasov, Terry J. Shevlin and Terry J. Shevlin
University of California, Irvine - Paul Merage School of Business, University of California, Irvine, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 294 (196,722)

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gender position gap, female employees, gender diversity, gender equality, firm performance, stock returns

53.

What Do Investors Infer About Future Cash Flows from Foreign Earnings for Firms with Low Average Foreign Tax Rates?

Number of pages: 52 Posted: 15 May 2015 Last Revised: 27 Nov 2015
Michelle L. Nessa, Terry J. Shevlin, Terry J. Shevlin and Ryan J. Wilson
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of California-IrvineUniversity of California-Irvine and University of Iowa - Henry B. Tippie College of Business
Downloads 287 (201,627)
Citation 2

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Earnings response coefficients, permanently reinvested earnings, reinvestment, growth, corporate governance

54.

The Persistence and Pricing of Changes in Multinational Firms' Foreign Cash Holdings

Review of Accounting Studies Forthcoming
Number of pages: 54 Posted: 03 Jun 2019 Last Revised: 17 Apr 2023
Novia (Xi) Chen, Peng-Chia Chiu, Terry J. Shevlin and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-IrvineUniversity of California-Irvine
Downloads 275 (210,724)
Citation 3

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U.S. multinational firms, Foreign cash holdings, Earnings persistence, Investor mispricing

55.

Political Connections, Financial Constraints, and Corporate Taxation

Number of pages: 70 Posted: 17 Aug 2021 Last Revised: 29 Apr 2022
Ke Na, Terry J. Shevlin, Terry J. Shevlin, Youan Wang and Zigan Wang
Cheung Kong Graduate School of Business, University of California-IrvineUniversity of California-Irvine, The University of Hong Kong and Tsinghua University
Downloads 237 (244,149)
Citation 1

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Political connections, corporate tax planning, financial constraints, external financing

56.

Corporate Tax Avoidance and Debt Costs

Forthcoming Journal of the American Taxation Association
Number of pages: 53 Posted: 18 Jul 2019
Terry J. Shevlin, Terry J. Shevlin, Oktay Urcan and Florin P. Vasvari
University of California-IrvineUniversity of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 234 (247,127)
Citation 18

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Corporate Tax Avoidance, Public Debt Yields, Bank Loan Spreads, Path Analysis

57.

Do Increases in Tax Policy Uncertainty Affect Tax Planning and Other Investments?

Number of pages: 51 Posted: 22 Mar 2023
Charles Lee, Terry J. Shevlin and Terry J. Shevlin
University of California, Irvine - Paul Merage School of Business and University of California-IrvineUniversity of California-Irvine
Downloads 210 (273,675)

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tax policy uncertainty, investment, tax planning

58.

The Intended and Unintended Deterrence Effects of Tax Whistleblower Laws: Evidence From New York’s FCA

Number of pages: 52 Posted: 18 Sep 2022
Yoojin Lee, Shaphan Ng, Terry J. Shevlin, Terry J. Shevlin and Aruhn Venkat
California State University, Long Beach, Singapore Management University - School of Accountancy, University of California-IrvineUniversity of California-Irvine and McCombs School of Business, University of Texas at Austin
Downloads 171 (329,076)

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State tax whistleblower protections, FCAs, deterrence effect, spillover effect, tax externalities, tax avoidance

59.

Bank-Tax Conformity for Corporate Income: An Introduction to the Issues

NBER Working Paper No. w11067
Number of pages: 45 Posted: 16 Feb 2005 Last Revised: 29 Sep 2022
Michelle Hanlon, Terry J. Shevlin and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-IrvineUniversity of California-Irvine
Downloads 156 (356,095)
Citation 14

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60.

Macroeconomic Effects of Corporate Tax Policy

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55 Posted: 27 Mar 2019
Terry J. Shevlin, Terry J. Shevlin, Lakshmanan Shivakumar and Oktay Urcan
University of California-IrvineUniversity of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 154 (359,829)
Citation 7

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Economic growth, Corporate tax, Effective tax rate

61.

'U.S. Worldwide Taxation and Domestic Mergers and Acquisitions' A Discussion

Journal of Accounting & Economics (JAE), Vol. 66, No. 2-3, 2018
Number of pages: 18 Posted: 03 Feb 2021
Novia (Xi) Chen, Terry J. Shevlin and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads 151 (365,601)
Citation 1

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Repatriation tax costs, M&A, domestic acquisitions

62.

How does the Market for Corporate Control Impact Tax Avoidance? Evidence from International M&A Laws

forthcoming at Review of Accounting Studies
Number of pages: 55 Posted: 08 Jul 2021 Last Revised: 29 Jul 2021
Jinshuai Hu, Siqi Li, Terry J. Shevlin and Terry J. Shevlin
Xiamen University - Institute for Financial and Accounting Studies, Santa Clara University and University of California-IrvineUniversity of California-Irvine
Downloads 147 (373,712)
Citation 2

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International M&A laws; Takeover threat; Tax avoidance; Corporate governance

63.

Politicians' Ideology, State Intervention, and Corporate Taxation

Number of pages: 61 Posted: 25 Apr 2020 Last Revised: 19 Oct 2022
Ke Na, Terry J. Shevlin, Terry J. Shevlin, Danqing Wang and Wenjia Yan
Cheung Kong Graduate School of Business, University of California-IrvineUniversity of California-Irvine, HKUST Business School and The University of Hong Kong
Downloads 145 (377,940)

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Political Ideology, State Intervention, Tax Planning

64.

Internet Appendices to 'How Does Quasi-Indexer Ownership Affect Corporate Tax Planning?'

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 35 Posted: 04 Jun 2018
Shuping Chen, Ying Huang, Ningzhong Li, Terry J. Shevlin and Terry J. Shevlin
University of Texas at Austin - McCombs School of Business, University of Texas at Dallas, University of Texas at Dallas and University of California-IrvineUniversity of California-Irvine
Downloads 140 (388,441)
Citation 1

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tax planning, quasi-indexer, Russell Index assignment, regression discontinuity

65.

Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment

Contemporary Accounting Research, Vol. 35, No. 2, 2018
Number of pages: 54 Posted: 03 Feb 2021
Novia (Xi) Chen, Peng-Chia Chiu, Terry J. Shevlin and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-IrvineUniversity of California-Irvine
Downloads 134 (402,012)
Citation 1

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Tax Planning, Analyst Coverage, Information Asymmetry, External Monitoring

66.

The Role of Tax Planning Incentives in the Use of Earnouts in Taxable Acquisitions

Number of pages: 44 Posted: 20 Jan 2022
Dennis Ahn, Terry J. Shevlin and Terry J. Shevlin
University of California, Irvine - Paul Merage School of Business and University of California-IrvineUniversity of California-Irvine
Downloads 99 (502,654)

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Mergers and acquisitions, earnout, taxable acquisition, marginal tax rate

67.

The Effect of Non-U.S. Tax Authority Monitoring on U.S. Multinationals’ Affiliates Income Shifting: Evidence from EDGAR Search Activity

Number of pages: 61 Posted: 27 Mar 2024 Last Revised: 03 Apr 2024
Sabrina Chi, Anh Persson, Terry J. Shevlin, Terry J. Shevlin and Oktay Urcan
CSU Fullerton, University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy, University of California-IrvineUniversity of California-Irvine and University of Illinois at Urbana-Champaign
Downloads 74 (600,066)

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tax authority monitoring, income shifting, tax avoidance, tax coordination

68.

Internet Appendix for: 'Market (In)Attention and the Strategic Scheduling and Timing of Earnings Announcements'

Journal of Accounting & Economics (JAE), Vol. 60, No. 1, 2015
Number of pages: 25 Posted: 24 Jun 2020
Ed deHaan, Terry J. Shevlin, Terry J. Shevlin and Jake Thornock
Stanford Graduate School of Business, University of California-IrvineUniversity of California-Irvine and Brigham Young University
Downloads 63 (653,537)

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Market attention, earnings announcement timing, earnings announcement scheduling, earnings announcement notifications, strategic disclosure

69.

An Examination of Firms' Responses to Tax Forgiveness

Review of Accounting Studies, Vol. 22, No. 2, 2017
Posted: 11 Nov 2015 Last Revised: 02 Mar 2018
Terry J. Shevlin, Terry J. Shevlin, Jake Thornock and Braden Williams
University of California-IrvineUniversity of California-Irvine, Brigham Young University and University of Texas at Austin - Department of Accounting

Abstract:

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tax amnesty, tax enforcement

70.

Some Personal Observations on the Debate on the Link between Financial Reporting Quality and the Cost of Equity Capital

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 11 Dec 2013
Terry J. Shevlin and Terry J. Shevlin
University of California-IrvineUniversity of California-Irvine

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Financial reporting quality, information risk, price-risk factor

The Effect of Corporate Tax Avoidance on the Cost of Equity

Singapore Management University School of Accountancy Research Paper No. 2014-11
Posted: 23 Mar 2013 Last Revised: 25 Feb 2016
Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry J. Shevlin and Terry J. Shevlin
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine

Abstract:

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tax avoidance, tax planning, cost of equity

The Effect of Corporate Tax Avoidance on the Cost of Equity

Accounting Review, Forthcoming
Posted: 25 Feb 2016
Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry J. Shevlin and Terry J. Shevlin
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine

Abstract:

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Tax avoidance, tax planning, cost of equity

Financial Constraints and Cash Tax Savings

Rotman School of Management Working Paper No. 2163766
Posted: 19 Oct 2012 Last Revised: 15 Sep 2015
Alexander Edwards, Casey M. Schwab, Terry J. Shevlin and Terry J. Shevlin
University of Toronto - Rotman School of Management, University of North Texas and University of California-IrvineUniversity of California-Irvine

Abstract:

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Tax avoidance, Cash taxes, Financial constraints

Financial Constraints and the Incentive for Tax Planning

2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Posted: 14 Feb 2013
Alexander Edwards, Casey M. Schwab, Terry J. Shevlin and Terry J. Shevlin
University of Toronto - Rotman School of Management, University of North Texas and University of California-IrvineUniversity of California-Irvine

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tax planning, cash taxes, financial constraints, government revenues

73.

Domestic Income Shifting by Chinese Listed Firms

The Journal of the American Taxation Association, Forthcoming
Posted: 14 Apr 2011
Terry J. Shevlin, Terry J. Shevlin, Tanya Y. H. Tang and Ryan J. Wilson
University of California-IrvineUniversity of California-Irvine, Brock University and University of Iowa - Henry B. Tippie College of Business

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Income Shifting, Tax Avoidance, Chinese Listed Firms, Intangibles, Equity Issuance

74.

Do Managers Value Stock Options and Restricted Stock Consistent with Economic Theory?

Contemporary Accounting Research, Forthcoming
Posted: 26 Mar 2009
Frank D. Hodge, Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
University of Washington - Michael G. Foster School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine

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Stock options, Restricted stock, Managers' subjective values, Black-Scholes model

75.

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, Terry J. Shevlin and Terry J. Shevlin
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

76.

Why is the Accrual Anomaly Not Arbitraged Away? The Role of Idiosyncratic Risk and Transaction Costs

Journal of Accounting & Economics (JAE), 2006
Posted: 17 Apr 2006
Christina A. Mashruwala, Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
University of Alberta, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine

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Capital markets, accrual anomaly, arbitrage, idiosyncratic risk, transaction costs

77.

CEOS' Outside Employment Opportunities and the Lack of Relative Performance Evaluation in Compensation Contracts

Posted: 09 Jun 2005
Shivaram Rajgopal, Terry J. Shevlin, Terry J. Shevlin and Valentina L. Zamora
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of California-IrvineUniversity of California-Irvine and Seattle University - Albers School of Business and Economics

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Compensation, Relative Performance Evaluation, talent

78.

Are Executive Stock Options Associated with Future Earnings

Posted: 05 Nov 2003
Michelle Hanlon, Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine

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management compensation, stock options, incentive alignment, rent extraction

79.

Managing Interacting Accounting Measures to Meet Multiple Objectives: A Study of Lifo Firms

Posted: 25 Feb 2002
Alister Hunt, Terry J. Shevlin, Terry J. Shevlin and Susan Moyer
University of Auckland Business School, University of California-IrvineUniversity of California-Irvine and University of Washington at Seattle

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80.

Do Lifo Manage Inventories and Accruals to Meet Tax and Financial Reporting Objectives?

Posted: 01 Jun 1998
Alister Hunt, Susan Moyer, Terry J. Shevlin and Terry J. Shevlin
University of Auckland Business School, University of Washington at Seattle and University of California-IrvineUniversity of California-Irvine

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81.

Incremental Information Content of the Change in the Percent of Production Added to Inventory

Posted: 16 Oct 1996
James J. Jiambalvo, Eric W. Noreen, Terry J. Shevlin and Terry J. Shevlin
University of Washington - Michael G. Foster School of Business, University of Washington and University of California-IrvineUniversity of California-Irvine

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The Influence of Risk Diversification on the Early Exercise of Employee Stock Options by Executive Officers

Posted: 15 May 1995
Thomas Hemmer, Terry J. Shevlin, Terry J. Shevlin and Steven R. Matsunaga
Rice University - Jesse H. Jones Graduate School of Business, University of California-IrvineUniversity of California-Irvine and University of Oregon

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The Influence of Risk Diversification on the Early Exercise of Employee Stock Options by Executive Officers

Posted: 25 Feb 2002
Thomas Hemmer, Terry J. Shevlin, Terry J. Shevlin and Steven R. Matsunaga
Rice University - Jesse H. Jones Graduate School of Business, University of California-IrvineUniversity of California-Irvine and University of Oregon

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Other Papers (1)

Total Downloads: 12
1.

The Decreasing Trend in Cash Effective Tax Rates

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 58 Posted: 16 Jan 2017 Last Revised: 16 May 2017
Alexander Edwards, Adrian Kubata, Terry J. Shevlin and Terry J. Shevlin
University of Toronto - Rotman School of Management, University of Luxembourg and University of California-IrvineUniversity of California-Irvine
Downloads 12

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Cash Effective Tax Rates, Corporate Tax Functions