Travis Chow

Singapore Management University - School of Accountancy

Assistant Professor of Accounting

60 Stamford Road

Singapore 178900

Singapore

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 38,346

SSRN RANKINGS

Top 38,346

in Total Papers Downloads

1,239

SSRN CITATIONS
Rank 48,713

SSRN RANKINGS

Top 48,713

in Total Papers Citations

3

CROSSREF CITATIONS

8

Scholarly Papers (8)

1.

U.S. Firms on Foreign (tax) Holidays

Kenan Institute of Private Enterprise Research Paper No. 18-3
Number of pages: 64 Posted: 17 Aug 2017 Last Revised: 11 Oct 2018
Singapore Management University - School of Accountancy, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 294 (110,886)
Citation 4

Abstract:

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Tax holiday, corporate tax, international tax

2.

The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations

Singapore Management University School of Accountancy Research Paper No. 2017-59
Number of pages: 58 Posted: 11 Nov 2016 Last Revised: 08 Aug 2018
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 269 (121,785)

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Headquarter Relocation, Corporate Tax, Income Apportionment Formula, Tax Planning

3.

What Types of Publicly Listed Firms Evade Taxes? Evidence from China

Singapore Management University School of Accountancy Research Paper No. 2019-100
Number of pages: 56 Posted: 02 May 2018 Last Revised: 14 Aug 2019
Travis Chow, Bin Ke, Hongqi Yuan and Yao Zhang
Singapore Management University - School of Accountancy, National University of Singapore, Fudan University - School of Management and Tong Ji University - Accounting Department
Downloads 202 (161,325)
Citation 2

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Tax Avoidance, Tax Evasion, China, Government Ownership

4.

Targets' Tax Shelter Participation and Takeover Premiums

Singapore Management University School of Accountancy Research Paper No. 2015-36
Number of pages: 64 Posted: 09 Jul 2015
Travis Chow, Kenneth J. Klassen and Yanju Liu
Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and Singapore Management University - School of Accountancy
Downloads 188 (172,311)
Citation 4

Abstract:

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tax sheltering, tax aggressiveness, takeover premium

5.

Judge Ideology and Corporate Tax Planning

Number of pages: 54 Posted: 27 Jan 2020 Last Revised: 22 May 2020
Singapore Management University - School of Accountancy, Hong Kong University of Science and Technology - Department of Accounting, The University of Hong Kong (HKU) - Department of Accounting and University of California-Irvine
Downloads 126 (240,385)
Citation 1

Abstract:

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Judge ideology, federal judiciary, tax planning, income shifting, forum shopping, Internal Revenue Service

6.

Spillover Effects of Clients’ Tax Enforcement on Financial Statement Auditors: Evidence from a Discontinuity Design

Number of pages: 70 Posted: 15 Nov 2019 Last Revised: 20 Feb 2020
Travis Chow, Jeffrey Pittman, Muzhi Wang and Le Zhao
Singapore Management University - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Central University of Finance and Economics (CUFE) - School of Accountancy and Nankai University
Downloads 113 (262,060)

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tax enforcement, audit fees, audit effort, auditor-client matching

7.

Private Firm Responses to Accounting for Income Tax Uncertainty: Evidence from Loss Accruals by U.S. Insurance Firms

Number of pages: 55 Posted: 06 Jun 2019 Last Revised: 02 Apr 2020
Jiang Cheng, Travis Chow, Tzuting Lin and Jeffrey Ng
Lingnan University, Singapore Management University - School of Accountancy, National Taiwan University - Department of Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 34 (483,746)

Abstract:

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Loss Provisions, Corporate Taxation, Insurance Companies, SSAP 101

8.

Corporate In-house Tax Departments

Singapore Management University School of Accountancy Research Paper No. 2016-41
Number of pages: 59 Posted: 11 Dec 2015 Last Revised: 22 Nov 2019
Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu
Singapore Management University, Singapore Management University, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 13 (601,483)
Citation 3

Abstract:

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Human Capital, Tax Planning, Tax Avoidance, Tax Risk