Robert Hills

Pennsylvania State University

University Park, PA 16802-3306

United States

http://https://directory.smeal.psu.edu/rwh5494

SCHOLARLY PAPERS

6

DOWNLOADS
Rank 26,638

SSRN RANKINGS

Top 26,638

in Total Papers Downloads

2,828

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (6)

1.

Contractual Complexity in Debt Agreements: The Case of EBITDA

Duke Law School Public Law & Legal Theory Series No. 2019-67
Number of pages: 55 Posted: 26 Sep 2019 Last Revised: 13 Sep 2022
University of California, Berkeley - School of Law, Duke University - Accounting, Duke University School of Law and Pennsylvania State University
Downloads 1,454 (19,463)
Citation 5

Abstract:

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debt covenant, leverage, EBITDA, credit agreement, accruals, cash flows

Tax Deficits and the Income Shifting of U.S. Multinationals

Number of pages: 52 Posted: 10 Mar 2022
Scott Dyreng, Robert Hills and Kevin Markle
Duke University - Accounting, Pennsylvania State University and Michigan State University
Downloads 412 (104,150)

Abstract:

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Corporate Taxation, Income Shifting, Tax Policy

Tax Deficits and the Income Shifting of U.S. Multinationals

Number of pages: 52 Posted: 17 Jan 2022
Scott Dyreng, Robert Hills and Kevin Markle
Duke University - Accounting, Pennsylvania State University and Michigan State University
Downloads 123 (329,111)

Abstract:

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income shifting, tax havens, international tax

3.

State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight

Journal of Accounting & Economics (JAE), Vol. 72, No. 1, 2021
Number of pages: 57 Posted: 02 Jun 2020 Last Revised: 08 Sep 2021
Robert Hills, Matthew Kubic and William J. Mayew
Pennsylvania State University, University of Texas at Austin and Duke University - Fuqua School of Business
Downloads 275 (162,525)

Abstract:

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Comment Letters; Financial Reporting Oversight; Independence; SEC; Terrorism

4.

Measurement Error when Estimating Covenant Violations

Number of pages: 62 Posted: 18 Nov 2021 Last Revised: 19 Aug 2022
Duke University - Accounting, Duke University - Fuqua School of Business, Pennsylvania State University and University of Texas at Austin
Downloads 231 (192,769)

Abstract:

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Debt covenants, Covenant Slack, Covenant Violation

5.

Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

Number of pages: 55 Posted: 10 Nov 2021
Oliver Binz, Robert Hills and Matthew Kubic
INSEAD, Pennsylvania State University and University of Texas at Austin
Downloads 193 (227,482)

Abstract:

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Complexity, Codification, Restatements, Comment Letters

6.

Foreign Earnings Repatriations and Domestic Employment

Number of pages: 51 Posted: 04 Feb 2022
Scott Dyreng and Robert Hills
Duke University - Accounting and Pennsylvania State University
Downloads 140 (297,216)

Abstract:

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Corporate Taxation, Repatriation, Employment