Linda K. Krull

University of Oregon

Associate Professor

1208 University of Oregon

Eugene, OR 97403-1208

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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5,563

CITATIONS
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SSRN RANKINGS

Top 3,347

in Total Papers Citations

163

Scholarly Papers (14)

1.

The Location, Composition, and Investment Implications of Permanently Reinvested Earnings

Number of pages: 49 Posted: 01 Oct 2012 Last Revised: 17 Aug 2014
University of Pennsylvania - Accounting Department, University of Oregon and Tuck School of Business at Dartmouth
Downloads 1,007 (12,184)
Citation 2

Abstract:

permanently reinvested earnings; repatriation tax; internal capital market efficiency

2.
Downloads 955 ( 18,163)
Citation 65

Dividend Taxes and Implied Cost of Equity Capital

Number of pages: 54 Posted: 28 Nov 2003
University of Arizona - Department of Accounting, University of Oregon, National University of Singapore (NUS) and Miami University
Downloads 955 (17,821)
Citation 65

Abstract:

dividend tax capitalization, dividend yield, implied cost of capital, institutional ownership

Dividend Taxes and Implied Cost of Equity Capital

Journal of Accounting Research, December 2005
Posted: 05 Jul 2005
University of Arizona - Department of Accounting, University of Oregon, National University of Singapore (NUS) and Miami University

Abstract:

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 L. Blouin and Linda K. Krull
University of Pennsylvania - Accounting Department and University of Oregon
Downloads 589 (35,485)
Citation 32

Abstract:

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 L. Blouin and Linda K. Krull
University of Pennsylvania - Accounting Department and University of Oregon
Downloads 195 (127,404)
Citation 32

Abstract:

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

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, University of Oregon and National University of Singapore (NUS)
Downloads 435 (52,447)
Citation 20

Abstract:

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, University of Oregon and National University of Singapore (NUS)
Downloads 219 (113,714)
Citation 20

Abstract:

5.

Dividend Taxes and Implied Cost of Capital

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 33 Posted: 19 Jan 2004
University of Arizona - Department of Accounting, University of Oregon, National University of Singapore (NUS) and Miami University
Downloads 491 (43,434)
Citation 41

Abstract:

6.

U.S. Multinational Corporations’ Foreign Cash Holdings: An Empirical Estimate and Its Valuation Consequences

Number of pages: 58 Posted: 13 Jun 2013 Last Revised: 08 Mar 2014
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting, University of Oregon and Indiana University - Kelley School of Business - Department of Accounting
Downloads 407 (33,133)
Citation 2

Abstract:

7.

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 M. Williams
University of Oregon - Department of Accounting, University of Oregon and Indiana University - Kelley School of Business - Department of Accounting
Downloads 222 (76,940)

Abstract:

tax avoidance, earnings management, crash risk

8.

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 L. Blouin, Linda K. Krull and Casey M. Schwab
University of Pennsylvania - Accounting Department, University of Oregon and Indiana University - Kelley School of Business - Department of Accounting
Downloads 222 (90,166)

Abstract:

Corporate Taxation, Payout Policy, Repurchases, Section 199

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, University of Oregon and National University of Singapore (NUS)
Downloads 121 (136,879)

Abstract:

Dividend tax, leverage, cost of capital

10.

Dividend Taxes and Implied Cost of Equity Capital

Journal of Accounting Research, Vol. 43, pp. 675-708, December 2005
Number of pages: 34 Posted: 08 May 2006
Linda K. Krull and Oliver Zhen Li
University of Oregon and National University of Singapore (NUS)
Downloads 22 (430,559)

Abstract:

11.

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

Accounting Review, Forthcoming
Posted: 20 Sep 2009 Last Revised: 17 May 2012
University of Pennsylvania - Accounting Department, University of Oregon and Tuck School of Business at Dartmouth

Abstract:

repatriation policy, reporting incentives, international tax policy

12.

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

Abstract:

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

13.

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, University of Chicago - Booth School of Business and University of Oregon

Abstract:

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

14.

Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management

The Accounting Review, July 2004
Posted: 27 Feb 2004
Linda K. Krull
University of Oregon

Abstract:

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