John D. Phillips

University of Connecticut - Department of Accounting

Assistant Professor

School of Business

Storrs, CT 06269-2041

United States

  • University of Connecticut - Department of Accounting

    • Email
    • Tel: 860-486-2789
    • Fax: 860-486-4838
SCHOLARLY PAPERS

11

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Scholarly Papers (11)

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1.

Earnings Management: New Evidence Based on Deferred Tax Expense

Downloads 2,928 ( 4,952)
Citation 23

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 2,928 (4,851)
Citation 23

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earnings management, deferred tax expense, accruals

Earnings Management: New Evidence Based on Deferred Tax Expense

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

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earnings management, deferred tax expense, accruals

2.

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

Downloads 1,616 ( 12,995)
Citation 5

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 1,616 (12,757)
Citation 5

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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

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Deferred tax liabilities, Deferred tax expense, Earnings management

3.

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

Downloads 1,106 ( 23,244)

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
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
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 1,106 (22,855)
Citation 25

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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
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

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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
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
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 1,097 (23,545)
Citation 8

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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
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
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 1,059 (24,783)
Citation 4

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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 792 (37,320)
Citation 14

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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 531 (63,020)

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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 213 (171,958)

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9.

Contingent Fees and Tax Compliance

Downloads 182 (198,552)
Citation 1

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 182 (198,502)
Citation 1

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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

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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

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11.

The Outsourcing of Corporate Tax Function Activities

Posted: 10 Oct 2001
Amy E. Dunbar and John D. Phillips
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting

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