Jane Z. Song

University of Missouri - Trulaske College of Business

Assistant Professor

School of Accountancy

Trulaske College of Business

Columbia, MO 65211

United States

SCHOLARLY PAPERS

4

DOWNLOADS

636

SSRN CITATIONS

5

CROSSREF CITATIONS

2

Scholarly Papers (4)

1.

The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities

Number of pages: 61 Posted: 14 Jun 2022 Last Revised: 28 Mar 2024
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy, University of Missouri - Trulaske College of Business, University of Georgia and University of Illinois at Chicago - Department of Accounting
Downloads 170 (320,219)
Citation 4

Abstract:

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Country-by-country reporting, disclosure regulation, BEPS, income shifting, IRS

2.

Managerial Myopia and the Unintended Real Consequences of Conditional Conservatism

Forthcoming, Journal of Business Finance & Accounting, Nanyang Business School Research Paper No. 22-15
Number of pages: 64 Posted: 11 May 2022 Last Revised: 23 Jan 2023
Nanyang Business School, Nanyang Technological University, University of Iowa - Department of Accounting and University of Missouri - Trulaske College of Business
Downloads 159 (339,083)
Citation 1

Abstract:

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conditional conservatism; real earnings management; myopia; managerial compensation; capital market pressure; future returns

3.

Disclosure of Tax-Related Uncertainty and Market Liquidity

Number of pages: 53 Posted: 08 Apr 2021 Last Revised: 18 Nov 2021
R. Christopher Small and Jane Z. Song
University of Houston - C.T. Bauer College of Business and University of Missouri - Trulaske College of Business
Downloads 157 (342,626)

Abstract:

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Unrecognized tax benefits, liquidity, investor uncertainty, information asymmetry, abnormal returns, trading volume, bid-ask spreads

4.

Did FIN 48 Improve the Mapping between Tax Expense and Future Cash Taxes?

Forthcoming, Review of Accounting Studies.
Number of pages: 51 Posted: 10 Jan 2022 Last Revised: 16 Jan 2023
Cristi A. Gleason, Kevin Markle and Jane Z. Song
University of Iowa - Department of Accounting, Michigan State University and University of Missouri - Trulaske College of Business
Downloads 150 (355,792)
Citation 3

Abstract:

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FIN 48, ASC 740, unrecognized tax benefits, value relevance, accrual-cash mapping, tax expense, taxes paid