Terry J. Shevlin

University of California-Irvine

Professor

Paul Merage School of Business

Irvine, CA California 92697-3125

United States

  • University of California-Irvine

SCHOLARLY PAPERS

77

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52,781

SSRN CITATIONS
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Top 1,236

in Total Papers Citations

697

CROSSREF CITATIONS

293

Scholarly Papers (77)

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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 and Nemit Shroff
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,821 (3,222)
Citation 28

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

2.

Empirical Tax Research in Accounting

Downloads 3,318 ( 4,105)
Citation 60

Empirical Tax Research in Accounting

Number of pages: 109 Posted: 12 Oct 2000
Douglas A. Shackelford and Terry J. Shevlin
University of North Carolina Kenan-Flagler Business School and University of California-Irvine
Downloads 3,318 (4,016)
Citation 60

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Empirical Tax Research in Accounting

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

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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 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-Irvine
Downloads 2,830 (5,404)
Citation 58

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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 and Terry J. Shevlin
University of Texas at Austin - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine
Downloads 2,339 (7,372)
Citation 80

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family firm, tax aggressiveness, entrenchment

5.

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 and Ryan J. Wilson
University of Oklahoma - Michael F. Price College of Business, University of California-Irvine and University of Oregon
Downloads 2,077 (8,937)
Citation 26

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

6.

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 and Nemit Shroff
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,037 (9,255)
Citation 22

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

7.

Are Executive Stock Options Associated with Future Earnings?

Number of pages: 61 Posted: 06 Jan 2004
Michelle Hanlon, Shivaram Rajgopal and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine
Downloads 1,807 (11,225)
Citation 49

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management compensation, stock options, incentive alignment, rent extraction

8.

Corporate Tax Avoidance and Debt Costs

Number of pages: 53 Posted: 06 Mar 2013 Last Revised: 19 Jul 2019
Terry J. Shevlin, Oktay Urcan and Florin P. Vasvari
University of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 1,735 (11,985)
Citation 35

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

9.

Internal Governance and Real Earnings Management

Downloads 1,665 ( 12,808)
Citation 24

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 and Terry J. Shevlin
Singapore Management University, Singapore Management University - School of Accountancy and University of California-Irvine
Downloads 1,065 (24,853)
Citation 7

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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 and Terry J. Shevlin
Singapore Management University, Singapore Management University - School of Accountancy and University of California-Irvine
Downloads 600 (54,889)
Citation 11

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internal governance, real earnings management, top management team

10.

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

Downloads 1,659 ( 12,909)
Citation 41

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 and Terry J. Shevlin
University of Texas at Austin - Red McCombs School of Business, National University of Singapore and University of California-Irvine
Downloads 1,659 (12,686)
Citation 41

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

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

Journal of Accounting Research, Vol. 53, No. 5, 2015
Posted: 07 Mar 2016
Shuping Chen, Bin Miao and Terry J. Shevlin
University of Texas at Austin - Red McCombs School of Business, Shanghai University of Finance and Economics - School of Economics and University of California-Irvine

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

11.

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

Downloads 1,535 ( 14,537)

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

Number of pages: 39 Posted: 27 Aug 1999
Shivaram Rajgopal and Terry J. Shevlin
Columbia Business School and University of California-Irvine
Downloads 1,535 (14,269)
Citation 41

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

Posted: 17 Dec 2001
Shivaram Rajgopal and Terry J. Shevlin
Columbia Business School and University of California-Irvine

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12.

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 and Michelle Hanlon
University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,507 (14,956)
Citation 11

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

13.

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 and Daniel Wangerin
Georgetown University, University of California-Irvine and Wisconsin School of Business
Downloads 1,226 (20,504)
Citation 17

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tax avoidance, management style, managerial ability

14.

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 and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Wisconsin - Madison and University of California-Irvine
Downloads 1,133 (23,089)
Citation 31

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

15.

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 and Terry J. Shevlin
University of Connecticut - Department of Accounting and University of California-Irvine
Downloads 1,089 (24,468)
Citation 4

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restatements, information risk, earnings quality, cost of capital

16.

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 and Terry J. Shevlin
University of Washington, University of Washington - Michael G. Foster School of Business and University of California-Irvine
Downloads 1,058 (25,488)
Citation 10

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17.

Are Dividends Informative About Future Earnings?

Number of pages: 44 Posted: 21 Feb 2007
Michelle Hanlon, James N. Myers 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-Irvine
Downloads 1,037 (26,242)
Citation 14

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Dividends, Information Content, Earnings

18.

Dividend Taxes and Firm Valuation: A Re-Examination

Downloads 1,008 ( 27,351)
Citation 12

Dividend Taxes and Firm Valuation: A Re-Examination

Number of pages: 50 Posted: 23 Jun 2001
Michelle Hanlon, James N. Myers 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-Irvine
Downloads 1,008 (26,939)
Citation 12

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Dividend Taxes and Firm Valuation: A Re-Examination

Posted: 29 Jan 2003
Michelle Hanlon, James N. Myers 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-Irvine

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Valuation, dividend taxes, tax capitalization

19.

Why is the Accrual Anomaly Not Arbitraged Away?

Number of pages: 42 Posted: 27 Feb 2004
Christina A. Mashruwala, Shivaram Rajgopal and Terry J. Shevlin
University of Alberta, Columbia Business School and University of California-Irvine
Downloads 975 (28,659)
Citation 14

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Accrual anomaly, arbitrage risk

20.

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 and Jacob R. Thornock
University of Washington - Michael G. Foster School of Business, University of California-Irvine and Brigham Young University
Downloads 936 (30,418)
Citation 33

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

21.

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

Downloads 934 ( 30,507)
Citation 49

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 and Mohan Venkatachalam
Columbia Business School, University of California-Irvine and Duke University - Fuqua School of Business
Downloads 934 (30,054)
Citation 49

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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 and Mohan Venkatachalam
Columbia Business School, University of California-Irvine and Duke University - Fuqua School of Business

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22.

How Do Managers Value Stock Options and Restricted Stock?

Number of pages: 32 Posted: 18 Mar 2005
Frank D. Hodge, Shivaram Rajgopal and Terry J. Shevlin
University of Washington - Michael G. Foster School of Business, Columbia Business School and University of California-Irvine
Downloads 922 (31,050)
Citation 6

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stock options, restricted stock, managers

23.

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 and Terry J. Shevlin
University of Arizona, Eller College of Management, Georgetown University and University of California-Irvine
Downloads 907 (31,798)
Citation 7

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

24.

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 and Terry J. Shevlin
Columbia Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 901 (32,095)
Citation 13

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25.

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 and Terry J. Shevlin
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 895 (32,397)
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

26.

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 876 (33,337)
Citation 9

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book-tax conformity, information content

27.

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 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-Irvine
Downloads 842 (35,234)
Citation 5

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book-tax conformity, earnings management

28.

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 and Terry J. Shevlin
University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and University of California-Irvine
Downloads 801 (37,697)
Citation 8

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compensation clawback provisions, financial reporting quality, executive compensation

29.

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 and Terry J. Shevlin
University of Texas at Austin - Red McCombs School of Business, University of Texas at Dallas, University of Texas at Dallas and University of California-Irvine
Downloads 754 (40,975)
Citation 18

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

30.

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

Downloads 747 ( 41,498)
Citation 15

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

Number of pages: 48 Posted: 16 Apr 2005
Shuping Chen, Terry J. Shevlin and Yen H. Tong
University of Texas at Austin - Red McCombs School of Business, University of California-Irvine and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 739 (41,499)
Citation 1

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Dividends, information risk, accruals quality, systematic risk

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

Journal of Accounting Research, Vol. 45, No. 1, pp. 1-40, March 2007
Number of pages: 40 Posted: 11 Dec 2007
Shuping Chen, Terry J. Shevlin and Yen H. Tong
University of Texas at Austin - Red McCombs School of Business, University of California-Irvine and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 8 (745,945)
Citation 2
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31.

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

Downloads 713 ( 44,185)
Citation 51

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

Number of pages: 52 Posted: 18 Mar 2005
Shivaram Rajgopal, Terry J. Shevlin and Valentina L. Zamora
Columbia Business School, University of California-Irvine and Seattle University - Albers School of Business and Economics
Downloads 713 (43,564)
Citation 51

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

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

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Compensation, Relative Performance Evaluation, talent

32.

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, Alexander Nekrasov and Terry J. Shevlin
Universidad de Chile, University of California, Irvine, University of Illinois Chicago and University of California-Irvine
Downloads 698 (45,468)

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

33.

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 and Terry J. Shevlin
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 615 (53,756)
Citation 25

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

34.

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
University of California-Irvine
Downloads 560 (60,420)
Citation 8

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35.

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 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-Irvine
Downloads 559 (60,564)
Citation 2

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Book-tax conformity, leverage, capital structure

36.

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 and Arthur Stenzel
University of Hohenheim - Faculty of Business, Economics and Social Sciences, University of California-Irvine and University of St. Gallen
Downloads 472 (74,702)

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

37.

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 and Terry J. Shevlin
Wayne State University, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-Irvine
Downloads 462 (76,709)
Citation 7

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

38.

Macroeconomic Effects of Corporate Tax Policy

Number of pages: 55 Posted: 27 Jun 2016 Last Revised: 29 Mar 2019
Terry J. Shevlin, Lakshmanan Shivakumar and Oktay Urcan
University of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 446 (79,960)
Citation 1

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Economic growth, Corporate tax, Effective tax rate

39.

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 and Terry J. Shevlin
Chapman University - The George L. Argyros School of Business & Economics, University of Toronto - Rotman School of Management and University of California-Irvine
Downloads 420 (85,800)
Citation 7

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Taxes, International, Acquisitions

40.

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, Alexander Nekrasov and Terry J. Shevlin
The Chinese University of Hong Kong, Shenzhen, University of Illinois Chicago and University of California-Irvine
Downloads 412 (87,708)

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

41.

Tax Aggressiveness and Auditor Resignation

Number of pages: 65 Posted: 11 Jun 2013
Beng Wee Goh, Chee Yeow Lim, Terry J. Shevlin and Yoonseok Zang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of California-Irvine and Singapore Management University - School of Accountancy
Downloads 410 (88,246)
Citation 5

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

42.

Employee Turnover and Firm Performance: Large-Sample Archival Evidence

Management Science, forthcoming
Number of pages: 58 Posted: 09 Jan 2020 Last Revised: 28 Jul 2021
Qin Li, Ben Lourie, Alexander Nekrasov and Terry J. Shevlin
Hong Kong Polytechnic University, University of California, Irvine, University of Illinois Chicago and University of California-Irvine
Downloads 388

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

43.

The Effect of Tax Avoidance on Capital Structure Choices

Number of pages: 56 Posted: 19 Jul 2019
Yoojin Lee, Terry J. Shevlin and Aruhn Venkat
California State University, Long Beach, University of California-Irvine and McCombs School of Business, University of Texas at Austin
Downloads 329 (114,021)

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tax avoidance, cost of capital, debt and equity financing

44.

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
Yoojin Lee, Shaphan Ng, Terry J. Shevlin and Aruhn Venkat
California State University, Long Beach, Singapore Management University - School of Accountancy, University of California-Irvine and McCombs School of Business, University of Texas at Austin
Downloads 317 (117,865)

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Tax avoidance news, reputation, employee ratings, Glassdoor

45.

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 and Terry J. Shevlin
New Mexico State University and University of California-Irvine
Downloads 314 (119,064)
Citation 4

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tax policy, international taxation, Pathways Commission, AACSB

46.

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 and Weining Zhang
University of Texas at Dallas, University of California-Irvine and Cheung Kong Graduate School of Business
Downloads 270 (139,530)
Citation 1

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

47.

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 and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, Texas Tech University - Area of Accounting and University of California-Irvine
Downloads 268 (140,635)
Citation 3

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voluntary disclosure, mandatory disclosure, ETR forecast

48.

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 and Ryan J. Wilson
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of California-Irvine and University of Oregon
Downloads 260 (145,023)
Citation 3

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

49.

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, Kun Wang and Yanping Xu
Singapore Management University - School of Accountancy, University of California-Irvine, Tsinghua University and Jinan University
Downloads 213 (175,799)
Citation 5

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

50.

Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior on Tax Rates Applied to Non-GAAP Exclusion Items

Number of pages: 56 Posted: 06 Aug 2019 Last Revised: 03 Dec 2020
Novia (Xi) Chen, Peng-Chia Chiu, Terry J. Shevlin and Jiani Wang
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen, University of California-Irvine and University of International Business and Economics (UIBE)
Downloads 176 (208,797)
Citation 1

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

51.

Stock Price Associations with Expected and Unexpected Earnings

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 45 Posted: 16 Dec 2014
Adrian Kubata, Terry J. Shevlin and Christoph Watrin
IESEG School of Management, University of California-Irvine and University of Muenster - Accounting Center
Downloads 169 (216,229)

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Capital markets, stock prices, price-to-earnings ratio, earnings response coefficient, earnings expectations.

52.

Corporate Tax Avoidance and Debt Costs

Forthcoming Journal of the American Taxation Association
Number of pages: 53 Posted: 18 Jul 2019
Terry J. Shevlin, Oktay Urcan and Florin P. Vasvari
University of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 159 (227,608)
Citation 5

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

53.

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

Number of pages: 57 Posted: 03 Jun 2019 Last Revised: 03 Dec 2020
Novia (Xi) Chen, Peng-Chia Chiu and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-Irvine
Downloads 152 (236,343)
Citation 3

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Foreign Cash, Earnings Persistence, Stock Returns

54.

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 and Terry J. Shevlin
Hong Kong Polytechnic University, University of Pittsburgh - Accounting Group and University of California-Irvine
Downloads 147 (242,948)
Citation 1

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

55.

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 Mar 2021
Michelle Hanlon and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 137 (257,007)
Citation 8

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56.

Macroeconomic Effects of Corporate Tax Policy

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55 Posted: 27 Mar 2019
Terry J. Shevlin, Lakshmanan Shivakumar and Oktay Urcan
University of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 100 (321,905)
Citation 7

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Economic growth, Corporate tax, Effective tax rate

57.

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 and Terry J. Shevlin
University of Texas at Austin - Red McCombs School of Business, University of Texas at Dallas, University of Texas at Dallas and University of California-Irvine
Downloads 99 (323,926)
Citation 1

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

58.

Politicians' Ideology, State Intervention, and Corporate Taxation

Number of pages: 56 Posted: 25 Apr 2020 Last Revised: 30 Apr 2021
Ke Na, Terry J. Shevlin, Danqing Wang and Wenjia Yan
Cheung Kong Graduate School of Business, University of California-Irvine, HKUST Business School and The University of Hong Kong
Downloads 67 (407,732)

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Political Ideology, State Intervention, Tax Planning

59.

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 and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-Irvine
Downloads 25 (593,967)
Citation 1

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Tax Planning, Analyst Coverage, Information Asymmetry, External Monitoring

60.

'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 and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation and University of California-Irvine
Downloads 22 (614,069)
Citation 1

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Repatriation tax costs, M&A, domestic acquisitions

61.

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 and Jacob R. Thornock
University of Washington - Michael G. Foster School of Business, University of California-Irvine and Brigham Young University
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Market attention, earnings announcement timing, earnings announcement scheduling, earnings announcement notifications, strategic disclosure

62.

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

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 544-571, 2018
Number of pages: 28 Posted: 07 May 2018
Peng‐Chia Chiu, Alexander Nekrasov and Terry J. Shevlin
The Chinese University of Hong Kong (CUHK), University of Illinois Chicago and University of California-Irvine
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expected losses/profits, January effect, return predictability, tax‐loss selling

63.

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

forthcoming at Review of Accounting and Studies
Posted: 08 Jul 2021
Jinshuai Hu, Siqi Li and Terry J. Shevlin
Xiamen University - Institute for Financial and Accounting Studies, Santa Clara University - Leavey School of Business and University of California-Irvine
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International M&A laws; Takeover threat; Tax avoidance; Corporate governance

64.

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, Jacob R. Thornock and Braden Williams
University of California-Irvine, Brigham Young University and University of Texas at Austin - Department of Accounting

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tax amnesty, tax enforcement

65.

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
University of California-Irvine

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Financial reporting quality, information risk, price-risk factor

66.

The Effect of Corporate Tax Avoidance on the Cost of Equity

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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 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-Irvine

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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 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-Irvine

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Tax avoidance, tax planning, cost of equity

67.

Financial Constraints and Cash Tax Savings

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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 and Terry J. Shevlin
University of Toronto - Rotman School of Management, University of North Texas and University of California-Irvine

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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 and Terry J. Shevlin
University of Toronto - Rotman School of Management, University of North Texas and University of California-Irvine

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tax planning, cash taxes, financial constraints, government revenues

68.

Domestic Income Shifting by Chinese Listed Firms

The Journal of the American Taxation Association, Forthcoming
Posted: 14 Apr 2011
Terry J. Shevlin, Tanya Y. H. Tang and Ryan J. Wilson
University of California-Irvine, Brock University and University of Oregon

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

69.

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 and Terry J. Shevlin
University of Washington - Michael G. Foster School of Business, Columbia Business School and University of California-Irvine

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

70.

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

71.

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 and Terry J. Shevlin
University of Alberta, Columbia Business School and University of California-Irvine

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

72.

Are Executive Stock Options Associated with Future Earnings

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

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management compensation, stock options, incentive alignment, rent extraction

73.

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

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

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74.

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

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

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75.

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

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

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76.

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

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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 and Steven R. Matsunaga
Rice University - Jesse H. Jones Graduate School of Business, University 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 and Steven R. Matsunaga
Rice University - Jesse H. Jones Graduate School of Business, University of California-Irvine and University of Oregon

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77.

Political Connections, Financial Constraints, and Corporate Taxation

Number of pages: 66
Ke Na, Terry J. Shevlin, Youan Wang and Zigan Wang
Cheung Kong Graduate School of Business, University of California-Irvine, The University of Hong Kong and The University of Hong Kong - School of Economics and Finance
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Political Connections, Financial Constraints, Corporate Taxation

Other Papers (2)

Total Downloads: 380
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1.

Judge Ideology and Corporate Tax Planning

Number of pages: 56 Posted: 27 Jan 2020 Last Revised: 11 Jun 2021
Travis Chow, Allen Huang, Kai Wai Hui and Terry J. Shevlin
The University of Hong Kong, Hong Kong University of Science and Technology - Department of Accounting, The University of Hong Kong (HKU) - Department of Accounting and University of California-Irvine
Downloads 276 (156,250)

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Judge ideology, federal judiciary, tax planning, income shifting, forum shopping, Internal Revenue Service

2.

The Gender Position Gap and Firm Performance

Number of pages: 44 Posted: 04 Nov 2020 Last Revised: 20 Mar 2021
Chuchu Liang, Ben Lourie, Alexander Nekrasov 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-Irvine
Downloads 104

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