Linda K. Krull

University of Oregon

Associate Professor

1208 University of Oregon

Eugene, OR 97403-1208

United States

  • University of Oregon

    • Email
    • Tel: 541-346-3252
SCHOLARLY PAPERS

17

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133

CROSSREF CITATIONS

174

Scholarly Papers (17)

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1.

Where in the world are "permanently reinvested" foreign earnings?

Number of pages: 49 Posted: 01 Oct 2012 Last Revised: 17 Apr 2023
Jennifer Blouin, Linda K. Krull and Leslie A. Robinson
University of Pennsylvania - Accounting Department, University of Oregon and Dartmouth College - Tuck School of Business
Downloads 1,586 (22,798)
Citation 8

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permanently reinvested earnings; repatriation tax

2.

U.S. Multinationals’ Foreign Cash Holdings: An Empirical Estimate and the Impact of the Tax Cuts and Jobs Act of 2017 on the Value of Foreign Cash

Number of pages: 62 Posted: 13 Jun 2013 Last Revised: 01 May 2023
John L. Campbell, Dan S. Dhaliwal, Linda K. Krull and Casey M. Schwab
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased), University of Oregon and University of North Texas
Downloads 1,130 (37,375)
Citation 6

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Value of Cash; Foreign Cash; Agency Costs; Multinational Corporations; Corporate Governance

3.

Bringing it Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004

Downloads 1,009 (44,078)
Citation 98

Bringing it Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004

Number of pages: 56 Posted: 20 Aug 2006 Last Revised: 15 Nov 2011
Jennifer Blouin and Linda K. Krull
University of Pennsylvania - Accounting Department and University of Oregon
Downloads 657 (77,128)
Citation 5

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Multinational Firms, Foreign direct investment, Corporate Taxation, Payout policy, Repurchases

Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings under the American Jobs Creation Act of 2004

Journal of Accounting Research, Vol. 47, No. 4, September 2009
Number of pages: 46 Posted: 29 May 2009 Last Revised: 15 Nov 2011
Jennifer Blouin and Linda K. Krull
University of Pennsylvania - Accounting Department and University of Oregon
Downloads 352 (163,820)
Citation 41

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Multinational Firms, Foreign direct investment, Corporate Taxation, Payout policy, Repurchases

4.

Did the 2003 Tax Act Reduce the Cost of Equity Capital?

Downloads 781 (62,548)
Citation 43

Did the 2003 Tax Act Reduce the Cost of Equity Capital?

Number of pages: 56 Posted: 14 Jun 2005
Dan S. Dhaliwal, Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Oregon and National University of Singapore (NUS)
Downloads 509 (106,341)
Citation 17

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Implied cost of capital, institutional ownership, dividend taxes, capital gain taxes

Did the 2003 Tax Act Reduce the Cost of Equity Capital?

Journal of Accounting & Economics (JAE), March 2007
Number of pages: 48 Posted: 25 Jul 2006 Last Revised: 30 Jun 2009
Dan S. Dhaliwal, Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Oregon and National University of Singapore (NUS)
Downloads 272 (214,739)
Citation 5

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5.

Dividend Taxes and Implied Cost of Capital

Number of pages: 33 Posted: 19 Jan 2004
Dan S. Dhaliwal, Linda K. Krull, Oliver Zhen Li and William J. Moser
University of Arizona - Department of Accounting (deceased), University of Oregon, National University of Singapore (NUS) and Miami University
Downloads 590 (89,507)
Citation 6

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6.

Are 'Tax Aggressive' Firms Just Inflating Earnings?

Number of pages: 44 Posted: 17 Mar 2014 Last Revised: 11 Nov 2014
David A. Guenther, Linda K. Krull and Brian Williams
University of Oregon - Department of Accounting, University of Oregon and Texas A&M University
Downloads 555 (96,676)
Citation 7

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tax avoidance, earnings management, crash risk

7.

The Effect of the Domestic Production Activities Deduction on Corporate Payout Behavior

Number of pages: 40 Posted: 13 Feb 2008 Last Revised: 06 Jun 2014
Jennifer Blouin, Linda K. Krull and Casey M. Schwab
University of Pennsylvania - Accounting Department, University of Oregon and University of North Texas
Downloads 433 (130,424)
Citation 2

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Corporate Taxation, Payout Policy, Repurchases, Section 199

8.

R&D and the Rising Foreign Profitability of U.S. Multinational Corporations

Number of pages: 54 Posted: 10 Oct 2017 Last Revised: 09 Oct 2019
Lisa De Simone, Jing Huang and Linda K. Krull
University of Texas at Austin, Virginia Polytechnic Institute & State University - Pamplin College of Business and University of Oregon
Downloads 337 (172,552)
Citation 8

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Multinational Tax, Income Shifting, R&D, Intangibles, Base Erosion

9.

Tax and the Cost of Equity Capital: An International Analysis

Number of pages: 45 Posted: 28 Feb 2014 Last Revised: 04 Jun 2014
Dan S. Dhaliwal, Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Oregon and National University of Singapore (NUS)
Downloads 282 (208,249)
Citation 2

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Dividend tax, leverage, cost of capital

10.

Foreign Tax Holiday Participation and U.S. Employment and Investment Loss

Number of pages: 55 Posted: 06 Apr 2021 Last Revised: 26 Apr 2024
Zackery D. Fox, Linda K. Krull and Scott G. Rane
Brigham Young University, University of Oregon and University of Florida - Fisher School of Accounting
Downloads 167 (340,925)

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tax holidays, offshoring, foreign investment, employment

11.

Changes in U.S. Multinational Firms’ Investment and Income Shifting after the 2017 Tax Cuts and Jobs Act (TCJA)

Number of pages: 51 Posted: 29 Oct 2022 Last Revised: 17 May 2023
Linda K. Krull and Juan Wu
University of Oregon and University of Washington Tacoma
Downloads 156 (361,156)

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partial territorial taxation, Tax Cuts and Jobs Act, TCJA, investment, income shifting, GILTI, FDII, corporate tax rate cut

12.

R&D Investments and Tax Incentives: The Role of Intra-Firm Cross-Border Collaboration

Contemporary Accounting Research, Forthcoming
Posted: 23 Feb 2020
Jing Huang, Linda K. Krull and Rosemarie Ham Ziedonis
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Oregon and Boston University - Questrom School of Business

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R&D tax incentive, R&D investment, Cross-border collaboration

13.

Is U.S. Multinational Dividend Repatriation Policy Influenced by Reporting Incentives?

Accounting Review, Forthcoming
Posted: 20 Sep 2009 Last Revised: 17 May 2012
Jennifer Blouin, Linda K. Krull and Leslie A. Robinson
University of Pennsylvania - Accounting Department, University of Oregon and Dartmouth College - Tuck School of Business

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repatriation policy, reporting incentives, international tax policy

14.

Stock Options, R&D, and the R&D Tax Credit

Accounting Review, May 2008
Posted: 06 Dec 2007 Last Revised: 23 Jul 2009
Jennifer L. Brown and Linda K. Krull
Arizona State University (ASU) - W.P. Carey School of Business and University of Oregon

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Research and Development, Tax Credits, Stock Options, Earnings Management

15.

Incremental Financing Decisions and Time-Series Variation in Personal Taxes on Equity Income

Journal of American Taxation Association (JATA), Spring 2007
Posted: 02 Nov 2006
Dan S. Dhaliwal, Merle Erickson and Linda K. Krull
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and University of Oregon

Abstract:

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capital structure, dividend taxes, capital gain taxes, corporate taxes

16.

Dividend Taxes and Implied Cost of Equity Capital

Journal of Accounting Research, December 2005
Posted: 05 Jul 2005
Dan S. Dhaliwal, Linda K. Krull, Oliver Zhen Li and William J. Moser
University of Arizona - Department of Accounting (deceased), University of Oregon, National University of Singapore (NUS) and Miami University

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17.

Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management

Posted: 27 Feb 2004
Linda K. Krull
University of Oregon

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earnings management, income tax expense, foreign tax credit, income shifting