John D. Phillips

University of Connecticut - Department of Accounting

Assistant Professor

School of Business

Storrs, CT 06269-2041

United States

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 4,045

SSRN RANKINGS

Top 4,045

in Total Papers Downloads

8,277

CITATIONS
Rank 3,573

SSRN RANKINGS

Top 3,573

in Total Papers Citations

152

Scholarly Papers (11)

Earnings Management: New Evidence Based On Deferred Tax Expense

Number of pages: 44 Posted: 18 Jul 2001
John D. Phillips, Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,454 (3,918)
Citation 99

Abstract:

earnings management, deferred tax expense, accruals

Earnings Management: New Evidence Based on Deferred Tax Expense

The Accounting Review, April 2003
Posted: 12 Feb 2003
John D. Phillips, Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

earnings management, deferred tax expense, accruals

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Number of pages: 45 Posted: 21 Oct 2003
John D. Phillips, Morton Pincus, Sonja O. Rego and Huishan Wan
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting
Downloads 1,483 (9,256)
Citation 20

Abstract:

earnings management, deferred taxes, valuation allowance account

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Journal of the American Taxation Association, 2004
Posted: 18 Oct 2008
John D. Phillips, Morton Pincus, Sonja O. Rego and Huishan Wan
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting

Abstract:

Deferred tax liabilities, Deferred tax expense, Earnings management

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Number of pages: 55 Posted: 28 Jun 2007 Last Revised: 15 May 2014
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,005 (17,062)
Citation 15

Abstract:

Earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense

Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?

Accounting Review, 2009
Posted: 18 Oct 2008
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense

4.

Tax Implications of Earnings Management Activities: Evidence from Restatements

Number of pages: 50 Posted: 13 Mar 2006
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 958 (16,696)
Citation 6

Abstract:

Earnings management, book-tax differences, earnings restatements, deferred tax expense, current tax expense

5.

Evidence on Motivations for Downward Earnings Management

Number of pages: 51 Posted: 03 Aug 2006 Last Revised: 15 May 2014
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 798 (20,049)
Citation 2

Abstract:

Earnings management, restatements, book-tax differences, book-tax conformity

6.

The Influence of a Firm’s Business Strategy on its Tax Aggressiveness

Number of pages: 48 Posted: 05 Jan 2011 Last Revised: 23 Aug 2013
Danielle Higgins, Thomas C. Omer and John D. Phillips
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Connecticut - Department of Accounting
Downloads 516 (44,095)
Citation 4

Abstract:

tax avoidance, tax aggressiveness, business strategy, effective tax rates

7.

FIN 48 Adoption Disclosures

Financial Reporting Watch, Forthcoming
Number of pages: 19 Posted: 23 Oct 2007
Amy E. Dunbar, Linda Kolbasovsky and John D. Phillips
University of Connecticut - Department of Accounting, University of Connecticut and University of Connecticut - Department of Accounting
Downloads 469 (46,607)
Citation 4

Abstract:

FIN 48, tax reserve, unrecognized tax benefits

8.

The Earnings Quality Consequences of Announcements to Voluntarily Adopt the Fair Value Method of Accounting for Stock-Based Compensation*

Number of pages: 31 Posted: 16 Sep 2004
Shilpa Manaktala, John D. Phillips and Karen Teitel
University of Connecticut, University of Connecticut - Department of Accounting and College of the Holy Cross
Downloads 198 (123,576)

Abstract:

9.
Downloads 169 (149,627)
Citation 2

Contingent Fees and Tax Compliance

Number of pages: 34 Posted: 04 Feb 1997
Richard C. Sansing and John D. Phillips
Tuck School of Business at Dartmouth and University of Connecticut - Department of Accounting
Downloads 169 (149,663)
Citation 2

Abstract:

Contingent Fees and Tax Compliance

The Accounting Review, Vol. 73, No. 1, January 1998
Posted: 08 May 1998
Richard C. Sansing and John D. Phillips
Tuck School of Business at Dartmouth and University of Connecticut - Department of Accounting

Abstract:

10.

Did FIN 48 Improve Comparability in the Financial Reporting of Income Taxes?

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
John D. Phillips and Valerie Tellez
University of Connecticut - Department of Accounting and University of Connecticut

Abstract:

11.

The Outsourcing of Corporate Tax Function Activities

Journal of American Taxation Association (JATA), Vol. 23, No. 2, Fall 2001
Posted: 10 Oct 2001
Amy E. Dunbar and John D. Phillips
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting

Abstract: