Michelle Hutchens

University of Illinois

Assistant Professor

1206 South Sixth Street

Champaign, IL 61820

United States

  • University of Illinois

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 14,633

SSRN RANKINGS

Top 14,633

in Total Papers Downloads

6,540

SSRN CITATIONS
Rank 23,983

SSRN RANKINGS

Top 23,983

in Total Papers Citations

34

CROSSREF CITATIONS

19

Scholarly Papers (12)

Actions:
Email selected abstracts
1.

Does Greater Tax Risk Lead to Increased Firm Risk?

Number of pages: 52 Posted: 09 Dec 2012 Last Revised: 17 Jun 2015
Michelle Hutchens and Sonja O. Rego
University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,361 (12,188)
Citation 29

Abstract:

Loading...

Tax risk, tax avoidance, firm risk, cost of capital, uncertain tax positions

2.

Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model

The Accounting Review
Number of pages: 52 Posted: 01 Apr 2019 Last Revised: 23 Jun 2023
Michelle Hutchens, Sonja O. Rego and Brian Williams
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University
Downloads 1,215 (33,771)
Citation 4

Abstract:

Loading...

Tax avoidance, uncertainty, priced risk, idiosyncratic risk, latent class mixture model

3.

Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns

Kelley School of Business Research Paper No. 16-41
Number of pages: 43 Posted: 14 May 2016 Last Revised: 26 Jun 2016
Michelle Hutchens, Sonja O. Rego and Amy Sheneman
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 755 (65,481)
Citation 4

Abstract:

Loading...

Corporate Lobbying, Shareholder Value, Stock Returns, Relational Approach, Tax

4.

The Pricing and Performance of Supercharged IPOs

The Accounting Review, Forthcoming, DOI: org/10.2308/accr-52304
Number of pages: 64 Posted: 02 Feb 2016 Last Revised: 25 Oct 2018
Alexander Edwards, Michelle Hutchens and Sonja O. Rego
University of Toronto - Rotman School of Management, University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Downloads 724 (69,109)
Citation 3

Abstract:

Loading...

supercharged IPO, deferred tax assets, up-C, tax receivable agreement

5.

Third-Party Reporting and Cross-Border Tax Planning

Rotman School of Management Working Paper No. 3792342
Number of pages: 52 Posted: 03 Jun 2021 Last Revised: 16 Jan 2024
Alexander Edwards, Michelle Hutchens and Anh Persson
University of Toronto - Rotman School of Management, University of Illinois and University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy
Downloads 343 (169,476)
Citation 1

Abstract:

Loading...

Cross-border tax planning; Third-party reporting; Mandatory disclosure regime; DAC6.

6.

Sharing the Wealth: The Effects of TCJA Bonuses on Employee Pay Sentiment

Number of pages: 50 Posted: 21 Feb 2021 Last Revised: 24 Jun 2022
Michelle Hutchens, Dan Lynch and Bridget Stomberg
University of Illinois, University of Wisconsin - Madison - Department of Accounting and Information Systems and Indiana University - Kelley School of Business
Downloads 331 (176,118)

Abstract:

Loading...

Tax Savings, TCJA, Employee, Pay Satisfaction, Compensation

7.

Using Disclosure of the Work Opportunity Tax Credit as an Indicator of Prosocial Employment Practices

Kelley School of Business Research Paper No. 2021-28
Number of pages: 53 Posted: 23 May 2021 Last Revised: 23 May 2023
Michelle Hutchens, Stefan Richter, Bridget Stomberg and Brian Williams
University of Illinois, The University of Illinois at Urbana-Champaign, Indiana University - Kelley School of Business and Texas A&M University
Downloads 242 (242,798)

Abstract:

Loading...

Work Opportunity Tax Credit; tax policy; ESG disclosure; prosocial employment practices.

8.

Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act

Number of pages: 45 Posted: 18 May 2020 Last Revised: 22 Aug 2023
Alexander Edwards and Michelle Hutchens
University of Toronto - Rotman School of Management and University of Illinois
Downloads 237 (247,852)
Citation 6

Abstract:

Loading...

corporate income taxes, tax reform, initial public offerings

9.

The Impact of Standard Setting on Individual Investors: Evidence From SFAS 109

Review of Accounting Studies, forthcoming
Number of pages: 65 Posted: 10 Feb 2018 Last Revised: 21 Aug 2023
Michelle Hutchens, Sonja O. Rego and Brian Williams
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University
Downloads 197 (294,433)
Citation 3

Abstract:

Loading...

SFAS 109, Standard Setting, Individual Investors, Deferred Taxes, Tax Footnote

10.

Do Local Country Reporting Requirements Affect Parent Company Geographic Disclosures?

Number of pages: 59 Posted: 06 Dec 2023
Nerissa C. Brown, Michelle Hutchens and Benjamin Osswald
University of Illinois at Urbana-Champaign, University of Illinois and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 97 (517,358)

Abstract:

Loading...

Segment reporting, geographic disclosure, agency costs, proprietary costs

11.

The Effects of Tax Clientele on Disclosure: Evidence from the Municipal Bond Market

Number of pages: 48 Posted: 30 May 2024
Novia (Xi) Chen, Michelle Hutchens and Junwei Xia
University of Houston - Department of Accountancy & Taxation, University of Illinois and Texas A&M University - Department of Accounting
Downloads 38 (820,186)

Abstract:

Loading...

municipal bonds, tax clientele, continuing disclosure

12.

Can Disclosure Characteristics Improve Analyst Forecast Accuracy?

Posted: 28 Sep 2017
Michelle Hutchens
University of Illinois

Abstract:

Loading...

disclosure effectiveness, income tax footnote, effective tax rate, analyst forecast accuracy