Paul Demere

Bocconi University - Department of Accounting

Via Roentgen 1

Milan, 20136

Italy

  • Bocconi University - Department of Accounting

SCHOLARLY PAPERS

6

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20

Scholarly Papers (6)

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1.

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Downloads 1,092 (43,494)
Citation 12

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Number of pages: 70 Posted: 01 Feb 2015 Last Revised: 21 Oct 2018
Paul Demere, Michael P. Donohoe and Petro Lisowsky
Bocconi University - Department of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University - Questrom School of Business
Downloads 929 (53,654)
Citation 3

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organizational structure, special purpose entity, tax avoidance

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Contemporary Accounting Research, Forthcoming
Number of pages: 69 Posted: 19 Nov 2019
Paul Demere, Michael P. Donohoe and Petro Lisowsky
Bocconi University - Department of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University - Questrom School of Business
Downloads 163 (388,120)
Citation 9

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organizational structure, special purpose entity, tax avoidance

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Contemporary Accounting Research, Forthcoming
Posted: 05 Dec 2019
Paul Demere, Michael P. Donohoe and Petro Lisowsky
Bocconi University - Department of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University - Questrom School of Business

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organizational structure, special purpose entity, tax avoidance

2.

The Value of International Income Shifting to U.S. Multinational Firms

Number of pages: 51 Posted: 22 Aug 2016 Last Revised: 03 Jun 2020
Paul Demere and Jeffrey Gramlich
Bocconi University - Department of Accounting and Carson College of Business
Downloads 425 (147,422)

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Income Shifting, Corporate Income Tax, Firm Value, Managerial Rent Extraction

3.

Is Tax Return Information Useful to Equity Investors?

Review of Accounting Studies 28: 1413-1465. https://doi.org/10.1007/s11142-023-09792-7
Number of pages: 63 Posted: 02 Feb 2018 Last Revised: 20 Sep 2023
Paul Demere
Bocconi University - Department of Accounting
Downloads 320 (201,876)
Citation 5

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

4.

Using Narrative Disclosures to Predict Tax Outcomes

Number of pages: 86 Posted: 17 Oct 2023 Last Revised: 15 Apr 2024
Olga Bogachek, Antonio De Vito, Paul Demere and Francesco Grossetti
Free University of Bolzano - Faculty of Economics and Management, Alma Mater Studiorum University of Bologna, Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Downloads 314 (205,964)
Citation 3

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tax outcomes, tax planning, textual analysis, topic modeling, forecasting

5.

Smoothing GAAP ETRs Through Tax Accruals And The Quality of Financial Reporting

Forthcoming in the Journal of the American Taxation Association, Boston University Questrom School of Business Research Paper No. 5027573
Posted: 18 Dec 2024 Last Revised: 08 Feb 2025
Paul Demere, Laura Yue Li, Petro Lisowsky and R. William Snyder
Bocconi University - Department of Accounting, University of Illinois at Urbana-Champaign, Boston University - Questrom School of Business and George Mason University

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effective tax rates, accrual management, financial reporting quality, smoothing, managerial discretion, ETR forecasts

6.

Do U.S. Multinationals Use Income Shifting to Facilitate and Hide Corruption?

Journal of Accounting and Public Policy, Forthcoming
Posted: 29 May 2024
Paul Demere, Jeffrey Gramlich and Yoonsoo Nam
Bocconi University - Department of Accounting, Carson College of Business and Clemson University - Wilbur O. and Ann Powers College of Business - Department of Finance

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Corruption, Income shifting, Foreign Corrupt Practices Act, U.S. Multinational Companies