Ryan J. Wilson

University of Oregon

Associate Professor

1280 University of Oregon

Eugene, OR 97403

United States

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 2,227

SSRN RANKINGS

Top 2,227

in Total Papers Downloads

16,216

SSRN CITATIONS
Rank 4,551

SSRN RANKINGS

Top 4,551

in Total Papers Citations

106

CROSSREF CITATIONS

161

Scholarly Papers (26)

1.

A New Measure of Accounting Quality*

Number of pages: 50 Posted: 14 Oct 2008 Last Revised: 28 Jun 2010
Paul Hribar, Todd D. Kravet and Ryan J. Wilson
University of Iowa - Henry B. Tippie College of Business, University of Connecticut - Department of Accounting and University of Oregon
Downloads 4,611 (1,977)
Citation 57

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Accounting Quality, Restatements, Fraud, Audit Fees

2.

Equity Risk Incentives and Corporate Tax Aggressiveness

Journal of Accounting Research, Forthcoming
Number of pages: 48 Posted: 04 Feb 2009 Last Revised: 14 May 2014
Sonja O. Rego and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 2,613 (5,214)
Citation 30

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Tax Risk, Tax Aggressiveness, Equity Risk Incentives, Executive Compensation

3.

Tax Avoidance, Large Positive Book-Tax Differences and Earnings Persistence

Number of pages: 54 Posted: 17 Dec 2009 Last Revised: 18 Mar 2014
University of Oklahoma - Michael F. Price College of Business, University of California-Irvine and University of Oregon
Downloads 2,058 (7,763)
Citation 20

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book-tax differences, earnings persistence, earnings quality, earnings expectations

4.

Dual Class Ownership and Tax Avoidance

2011 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 43 Posted: 15 Feb 2011 Last Revised: 23 Apr 2011
Sean T. McGuire, Dechun Wang and Ryan J. Wilson
Texas A&M University - Department of Accounting, Texas A&M University and University of Oregon
Downloads 1,104 (20,779)
Citation 21

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5.

Trapped Cash and the Profitability of Foreign Acquisitions

Rotman School of Management Working Paper No. 1983292
Number of pages: 54 Posted: 12 Jan 2012 Last Revised: 26 Jul 2014
Alexander Edwards, Todd D. Kravet and Ryan J. Wilson
University of Toronto - Rotman School of Management, University of Connecticut - Department of Accounting and University of Oregon
Downloads 986 (24,542)
Citation 11

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Taxes, International, Acquisitions, Repatriation

6.

Conforming Tax Avoidance and Capital Market Pressure

The Accounting Review, Forthcoming
Number of pages: 67 Posted: 17 Jun 2015 Last Revised: 22 Feb 2019
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 955 (25,641)
Citation 16

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Tax avoidance, Book-tax conformity, Capital market pressure, Private firms

7.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 917 (27,230)
Citation 21

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Unrecognized tax benefits, FIN 48, tax contingency, tax cushion, tax avoidance

8.

Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?

Number of pages: 49 Posted: 09 Aug 2010 Last Revised: 14 May 2014
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 444 (70,789)
Citation 4

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Tax reserves, unrecognized tax benefits, FIN 48, earnings management, analyst forecasts

9.

The Effect of Tax-Motivated Income Shifting on Information Asymmetry

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 15 Oct 2014 Last Revised: 23 Mar 2018
University of Illinois at Urbana-Champaign - Department of Accountancy, Texas A&M University - Department of Accounting, University of Washington - Foster School of Business and University of Oregon
Downloads 437 (72,170)
Citation 12

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tax-motivated income shifting, information asymmetry, private information gathering, information uncertainty

10.

Does Corporate Tax Avoidance Reduce Individual Investors’ Willingness to Own Stock?

Kelley School of Business Research Paper No. 17-16
Number of pages: 53 Posted: 16 Feb 2017 Last Revised: 13 Apr 2020
Sonja O. Rego, Brian Williams and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 311 (106,470)
Citation 2

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tax avoidance, individual investors, stock holdings, investor sophistication, investment strategies

11.

Political Costs and Corporate Tax Avoidance: Evidence from Sin Firms

Number of pages: 46 Posted: 09 Sep 2017 Last Revised: 21 Aug 2019
Cong Wang, Ryan J. Wilson, Shuran Zhang and Hong Zou
The Chinese University of Hong Kong, Shenzhen, University of Oregon, The Hong Kong Polytechnic University and The University of Hong Kong - Faculty of Business and Economics
Downloads 275 (121,506)

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political capital, political cost, tax avoidance, sin firms

12.

What Do Investors Infer About Future Cash Flows from Foreign Earnings for Firms with Low Average Foreign Tax Rates?

Number of pages: 52 Posted: 15 May 2015 Last Revised: 27 Nov 2015
Michelle L. Nessa, Terry J. Shevlin and Ryan J. Wilson
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of California-Irvine and University of Oregon
Downloads 253 (132,517)
Citation 1

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Earnings response coefficients, permanently reinvested earnings, reinvestment, growth, corporate governance

13.

The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing

Kelley School of Business Research Paper No. 16-42
Number of pages: 47 Posted: 14 May 2016
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 241 (139,113)
Citation 3

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Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

14.

Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers

Mays Business School Research Paper No. 2836215
Number of pages: 79 Posted: 09 Sep 2016 Last Revised: 27 Aug 2019
Bradford F. Hepfer, Jaron H. Wilde and Ryan J. Wilson
Texas A&M University - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Oregon
Downloads 216 (154,570)

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Income Shifting; Tax Avoidance; Shadow Insurance

15.

Expected Economic Growth and Corporate Tax Planning

Mays Business School Research Paper No. 3132077
Number of pages: 41 Posted: 07 Mar 2018
Jaewoo Kim, Sean T. McGuire, Steven Savoy and Ryan J. Wilson
University of Oregon - Department of Accounting, Texas A&M University - Department of Accounting, University of Illinois at Chicago - Department of Accounting and University of Oregon
Downloads 177 (185,464)
Citation 2

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Tax planning, Tax Avoidance, GDP Forecast, Economic Growth

16.

Is the Market Grossed out by Gross-Ups? An Investigation of Firms that Pay Their CEOs' Taxes

Number of pages: 45 Posted: 25 Jan 2017
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 153 (210,029)

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Executive Compensation, Corporate Governance, Tax, Tax Gross-Up

17.

How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?

Number of pages: 59 Posted: 15 Jun 2018
Jaewoo Kim, Michelle L. Nessa and Ryan J. Wilson
University of Oregon - Department of Accounting, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management and University of Oregon
Downloads 147 (217,008)
Citation 3

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Tax Cuts; Competition; Foreign Tax Rates; Investment; Product Differentiation; Productivity

18.

Pricing Firms’ Responsiveness to Shareholder Tax Incentives

Number of pages: 45 Posted: 06 Sep 2013 Last Revised: 01 Nov 2014
Paul Hribar, Steven Savoy and Ryan J. Wilson
University of Iowa - Henry B. Tippie College of Business, University of Illinois at Chicago - Department of Accounting and University of Oregon
Downloads 143 (221,923)
Citation 5

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special dividend, catering, taxation, signaling

19.

Double Trouble: An Analysis of IRS Attention and Financial Reporting

Number of pages: 64 Posted: 29 Jan 2019
Zackery D. Fox and Ryan J. Wilson
University of Oregon and University of Oregon
Downloads 135 (232,371)
Citation 5

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restatements, financial misreporting, internal control weaknesses, IRS attention, tax enforcement, political costs, regulatory interaction

20.

Beyond Borders: Supergovernment Monitoring and Tax Enforcement

Number of pages: 53 Posted: 09 Jul 2020
University of Oregon, WHU - Otto Beisheim School of Management, University of Iowa - Henry B. Tippie College of Business and University of Oregon
Downloads 40 (465,721)

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tax enforcement, tax planning, tax authority, state aid

21.

Perspectives on Corporate Tax Planning: Observations from the Past Decade

Journal of American Taxation Association, Forthcoming
Posted: 08 May 2017 Last Revised: 26 Jan 2018
Jaron H. Wilde and Ryan J. Wilson
University of Iowa - Henry B. Tippie College of Business and University of Oregon

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tax avoidance; tax planning; tax aggressiveness; tax sheltering; income shifting

22.

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes

Review of Accounting Studies, Vol. 20, No. 1, 2015, Kelley School of Business Research Paper No. 15-47
Posted: 18 Jun 2015
Indiana University - Kelley School of Business - Department of Accounting, University of North Texas, Georgetown University - Department of Accounting and Business Law and University of Oregon

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Tax reserves, Tax cushion, FIN 48, Earnings management, Change in accounting standard

23.

Investors’ Reaction to the Use of Poison Pills as a Tax Loss Preservation Tool

Journal of Accounting and Economics, Vol. 57, No. 2-3, 2014
Posted: 28 Mar 2014
University of Pennsylvania - Accounting Department, University of Oregon and Georgetown University - Department of Accounting and Business Law

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Taxes, net operating losses, poison pills

24.

An Examination of Corporate Tax Shelter Participants

Accounting Review, Vol. 84, No. 3, 2009
Posted: 20 Mar 2014
Ryan J. Wilson
University of Oregon

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tax shelter, book-tax differences, aggressive financial reporting, corporate governance

25.

Are Reputational Costs a Determinant of Tax Avoidance?

2013 American Taxation Association Midyear Meeting: Tax Avoidance in an International Setting
Posted: 14 Feb 2013 Last Revised: 02 Nov 2016
Chelsea Rae Austin and Ryan J. Wilson
University of South Carolina and University of Oregon

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Tax Avoidance, Reputation, Brand Equity

26.

Domestic Income Shifting by Chinese Listed Firms

The Journal of the American Taxation Association, Forthcoming
Posted: 14 Apr 2011
Terry J. Shevlin, Tanya Y. H. Tang and Ryan J. Wilson
University of California-Irvine, Brock University and University of Oregon

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Income Shifting, Tax Avoidance, Chinese Listed Firms, Intangibles, Equity Issuance