Author Page for Lisa De Simone

How Reliably Do Empirical Tests Identify Tax Avoidance?

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How Reliably Do Empirical Tests Identify Tax Avoidance?

Rock Center for Corporate Governance at Stanford University Working Paper No. 200, Stanford University Graduate School of Business Research Paper No. 15-5

Number of pages: 41 Posted: 06 Dec 2014 Last Revised: 23 Sep 2019

Lisa De Simone, Jordan Nickerson, Jeri K. Seidman and Bridget Stomberg

Stanford Graduate School of Business, Boston College, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business

Downloads 788 (30,927)

Citation 3

Abstract:

How Reliably Do Empirical Tests Identify Tax Avoidance?

Contemporary Accounting Research, Forthcoming

Posted: 22 Nov 2019

Lisa De Simone, Jordan Nickerson, Jeri K. Seidman and Bridget Stomberg

Stanford Graduate School of Business, Boston College, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business

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Do Investors Differentially Value Tax Avoidance of Income Mobile Firms?

Number of pages: 42 Posted: 10 Jul 2012

Lisa De Simone and Bridget Stomberg

Stanford Graduate School of Business and Indiana University - Kelley School of Business

Downloads 533 (52,805)

Citation 5

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3.

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

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Citation 11

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Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions

Number of pages: 37 Posted: 05 Aug 2011 Last Revised: 28 Sep 2013

Lisa De Simone, John R. Robinson and Bridget Stomberg

Stanford Graduate School of Business, Texas A&M University and Indiana University - Kelley School of Business

Downloads 168 (183,093)

Citation 4

Abstract:

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

2011 American Taxation Association Midyear Meeting Paper: Research-in-Process Session

Number of pages: 36 Posted: 11 Feb 2011 Last Revised: 28 Sep 2013

Lisa De Simone, John R. Robinson and Bridget Stomberg

Stanford Graduate School of Business, Texas A&M University and Indiana University - Kelley School of Business

Downloads 135 (220,064)

Citation 11

Abstract:

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

Number of pages: 39 Posted: 31 Jan 2011 Last Revised: 28 Sep 2013

John R. Robinson, Bridget Stomberg and Lisa De Simone

Texas A&M University, Indiana University - Kelley School of Business and Stanford Graduate School of Business

Downloads 133 (222,799)

Citation 1

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4.

Income Shifting Using a Cost Sharing Arrangement

Journal of American Taxation Association, Forthcoming

Number of pages: 39 Posted: 31 Oct 2014 Last Revised: 01 Dec 2018

Lisa De Simone and Richard C. Sansing

Stanford Graduate School of Business and Tuck School of Business at Dartmouth

Downloads 430 (68,891)

Citation 3

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5.

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Stanford University Graduate School of Business Research Paper No. 17-62

Number of pages: 62 Posted: 19 Sep 2017 Last Revised: 01 Nov 2019

Lisa De Simone, Rebecca Lester and Kevin Markle

Stanford Graduate School of Business, Stanford Graduate School of Business and University of Iowa - Henry B. Tippie College of Business

Downloads 406 (73,900)

Citation 2

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6.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

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Citation 1

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When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

McCombs Research Paper Series No. ACC-07-11, Tuck School of Business Working Paper No. 2012-102

Number of pages: 30 Posted: 05 Nov 2011 Last Revised: 28 Sep 2013

Lisa De Simone, Richard C. Sansing and Jeri K. Seidman

Stanford Graduate School of Business, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce

Downloads 331 (92,738)

Citation 1

Abstract:

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session

Posted: 13 Feb 2012

Lisa De Simone, Richard C. Sansing and Jeri K. Seidman

Stanford Graduate School of Business, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce

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7.

Real Effects of Private Country-by-Country Disclosure

Downloads 240 (131,412)

Citation 3

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Real Effects of Private Country-by-Country Disclosure

Number of pages: 57 Posted: 14 Jun 2019 Last Revised: 02 Nov 2019

Lisa De Simone and Marcel Olbert

Stanford Graduate School of Business and University of Mannheim - Business School

Downloads 229 (137,119)

Citation 3

Abstract:

Real Effects of Private Country-by-Country Disclosure

Number of pages: 57 Posted: 14 Jun 2019

Lisa De Simone and Marcel Olbert

Stanford Graduate School of Business and University of Mannheim - Business School

Downloads 11 (618,233)

Citation 3

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8.

The Effect of Foreign Cash Holdings on Internal Capital Markets and Firm Financing

Stanford University Graduate School of Business Research Paper No. 18-32

Number of pages: 55 Posted: 11 Jul 2018 Last Revised: 03 Nov 2018

Lisa De Simone and Rebecca Lester

Stanford Graduate School of Business and Stanford Graduate School of Business

Downloads 176 (175,773)

Citation 3

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9.

R&D and the Rising Foreign Profitability of U.S. Multinational Corporations

Number of pages: 54 Posted: 10 Oct 2017 Last Revised: 09 Oct 2019

Lisa De Simone, Jing Huang and Linda K. Krull

Stanford Graduate School of Business, Virginia Polytechnic Institute & State University - Pamplin College of Business and University of Oregon

Downloads 156 (194,962)

Citation 3

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10.

Examining the Immediate Effects of Recent Tax Law Changes on the Structure of Executive Compensation

Kelley School of Business Research Paper No. 19-28

Number of pages: 51 Posted: 17 Jun 2019 Last Revised: 28 Sep 2019

Lisa De Simone, Charles McClure and Bridget Stomberg

Stanford Graduate School of Business, University of Chicago Booth School of Business and Indiana University - Kelley School of Business

Downloads 149 (202,552)

Abstract:

11.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 AAA Annual Meeting - Tax Concurrent Sessions

Number of pages: 37 Posted: 02 Jul 2012

Richard C. Sansing, Jeri K. Seidman and Lisa De Simone

Tuck School of Business at Dartmouth, University of Virginia - McIntire School of Commerce and Stanford Graduate School of Business

Downloads 139 (214,350)

Citation 1

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12.

The Effect of Income-Shifting Aggressiveness on Corporate Investment

Stanford University Graduate School of Business Research Paper No. 18-38

Number of pages: 41 Posted: 26 Aug 2018 Last Revised: 08 Dec 2019

Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman

Stanford Graduate School of Business, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce

Downloads 131 (224,747)

Citation 3

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13.

Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations Around the World?

Kelley School of Business Research Paper No. 18-68, Stanford University Graduate School of Business Research Paper No. 18-37

Number of pages: 47 Posted: 16 Aug 2018 Last Revised: 29 Sep 2019

Lisa De Simone, Bridget Stomberg and Brian Williams

Stanford Graduate School of Business, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting

Downloads 80 (314,273)

Abstract:

14.

Do Targeted Business Tax Subsidies Achieve Expected Benefits?

Number of pages: 78 Posted: 15 Nov 2019

Lisa De Simone, Rebecca Lester and Aneesh Raghunandan

Stanford Graduate School of Business, Stanford Graduate School of Business and London School of Economics

Downloads 38 (445,403)

Citation 1

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15.

The Effect of Innovation Box Regimes on Income Shifting and Real Activity

Number of pages: 51 Posted: 25 Nov 2019

Shannon Chen, Lisa De Simone, Michelle Hanlon and Rebecca Lester

University of Arizona - Department of Accounting, Stanford Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business

Downloads 34 (462,589)

Abstract:

16.

Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Reform

Forthcoming, Review of Financial Studies. DOI: 10.1093/rfs/hhy124

Posted: 06 Mar 2017 Last Revised: 07 Dec 2018

Lisa De Simone, Joseph D. Piotroski and Rimmy E. Tomy

Stanford Graduate School of Business, Stanford Graduate School of Business and University of Chicago

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Does a Common Set of Accounting Standards Affect Tax-Motivated Income Shifting for Multinational Firms?

Journal of Accounting & Economics (JAE), Vol. 61, 2016, Stanford University Graduate School of Business Research Paper No. 15-36

Posted: 06 Jun 2015 Last Revised: 03 Aug 2016

Lisa De Simone

Stanford Graduate School of Business

Abstract:

18.

Using IRS Data to Identify Income Shifting to Foreign Affiliates

Review of Accounting Studies, Forthcoming

Posted: 09 Aug 2014 Last Revised: 24 Jan 2019

Lisa De Simone, Lillian F. Mills and Bridget Stomberg

Stanford Graduate School of Business, University of Texas at Austin - McCombs School of Business and Indiana University - Kelley School of Business

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19.

Unprofitable Affiliates and Income Shifting Behavior

Forthcoming, The Accounting Review

Posted: 16 Oct 2013 Last Revised: 02 Jul 2016

Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman

Stanford Graduate School of Business, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce

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20.

Internal Control Quality: The Role of Auditor-Provided Tax Services

Accounting Review, Vol. 90, No. 4, 2015

Posted: 23 Jul 2012 Last Revised: 24 Jul 2015

Lisa De Simone, Matthew Ege and Bridget Stomberg

Stanford Graduate School of Business, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business

Lisa De Simone

Stanford Graduate School of Business

Assistant Professor

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Scholarly Papers (20)

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