Paul Demere

University of Georgia - J.M. Tull School of Accounting

Assistant Professor

Athens , GA 30602

United States

SCHOLARLY PAPERS

4

DOWNLOADS
Rank 32,298

SSRN RANKINGS

Top 32,298

in Total Papers Downloads

1,381

CITATIONS

2

Scholarly Papers (4)

1.

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Number of pages: 70 Posted: 01 Feb 2015 Last Revised: 21 Oct 2018
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University Questrom School of Business
Downloads 723 (33,963)

Abstract:

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organizational structure, special purpose entity, tax avoidance

2.

Do Smoothing Activities Indicate Higher or Lower Financial Reporting Quality? Evidence from Effective Tax Rates

Number of pages: 55 Posted: 03 Apr 2016 Last Revised: 17 Apr 2019
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign, Boston University Questrom School of Business and George Mason University
Downloads 299 (100,482)
Citation 1

Abstract:

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effective tax rates, financial reporting quality, smoothing, managerial discretion

3.

The Value of International Income Shifting to U.S. Multinational Firms: Evidence from a New Income Shifting Identification Strategy

Number of pages: 63 Posted: 22 Aug 2016 Last Revised: 24 Jan 2018
Paul Demere and Jeffrey Gramlich
University of Georgia - J.M. Tull School of Accounting and Carson College of Business
Downloads 225 (134,950)

Abstract:

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Income Shifting, Transfer Pricing, Corporate Income Tax, Firm Value

4.

Is Tax Return Information Useful to Equity Investors?

Number of pages: 70 Posted: 02 Feb 2018
Paul Demere
University of Georgia - J.M. Tull School of Accounting
Downloads 134 (212,954)
Citation 1

Abstract:

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Tax Return Information, Syndicated Loans, Tax Expense Valuation, Tax Anomaly Returns