430 Wehner
College Station, TX 77843-4353
United States
Texas A&M University - Department of Accounting
Tax avoidance, losses, incentives, marginal tax rates
Accounting for Income Taxes; Tax Cuts and Jobs Act; Bias
auditor influence, accounting estimates, tax reserves
Tax strategy disclosure, public scrutiny, tax avoidance
special purpose acquisition companies (SPACs), agency costs, moral hazard, tax costs, geographic location
Attitude; tax enforcement; uncertain tax positions; investor perceptions
decision rights delegation, after-tax effectiveness
municipal bonds, tax clientele, continuing disclosure
tax uncertainty, spin-offs, private letter rulings, investor valuation
tax avoidance, effective tax rate, valuation allowance, goodwill impairments, FIN 48