Matthew Holt

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

Athens , GA 30602

United States

SCHOLARLY PAPERS

2

DOWNLOADS

360

TOTAL CITATIONS

2

Scholarly Papers (2)

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1.

The Effect of Unaudited Tax Positions on Corporate Tax Aggressiveness: Evidence from Statute of Limitations Lapses

Number of pages: 56 Posted: 13 Sep 2021 Last Revised: 07 Feb 2022
Matthew Holt, Michelle L. Nessa and Erin Towery
University of Georgia - J.M. Tull School of Accounting, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management and University of Georgia
Downloads 225 (289,368)
Citation 2

Abstract:

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Tax Authority, Statute of Limitations, Tax Aggressiveness, Corporate Disclosure, Unrecognized Tax Benefits

2.

Does Complex Regulation Create Insider Trading Opportunities?

Number of pages: 62 Posted: 17 Dec 2024 Last Revised: 27 Mar 2025
John L. Campbell, Owen Davidson, Nathan C. Goldman and Matthew Holt
University of Georgia - J.M. Tull School of Accounting, Baylor University - Hankamer School of Business, North Carolina State University - Department of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 135 (456,364)

Abstract:

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G14, G18, K34, Regulation, Information asymmetry, Insider trading, Tax Cuts and Jobs Act, Public Law 115-97