Ryan J. Wilson

University of Oregon

Associate Professor

1280 University of Oregon

Eugene, OR 97403

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 2,153

SSRN RANKINGS

Top 2,153

in Total Papers Downloads

15,180

CITATIONS
Rank 4,233

SSRN RANKINGS

Top 4,233

in Total Papers Citations

193

Scholarly Papers (25)

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 4,510 (1,788)
Citation 23

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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 2,540 (4,769)
Citation 17

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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 2,011 (7,080)
Citation 8

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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 1,044 (20,122)
Citation 9

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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 967 (22,574)
Citation 3

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Taxes, International, Acquisitions, Repatriation

6.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 874 (26,139)
Citation 13

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

7.

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 817 (28,733)
Citation 8

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

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 Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 437 (65,032)
Citation 3

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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 421 (68,025)
Citation 6

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

10.

Who Invests in Corporate Tax Avoiders?

Kelley School of Business Research Paper No. 17-16
Number of pages: 43 Posted: 16 Feb 2017 Last Revised: 21 Jun 2017
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 276 (109,676)
Citation 1

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

11.

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 241 (126,190)
Citation 1

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

12.

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 Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 228 (133,306)
Citation 2

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Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

13.

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, Jinan University - Management School and The University of Hong Kong - Faculty of Business and Economics
Downloads 206 (146,847)

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political capital, political cost, tax avoidance, sin firms

14.

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 143 (202,175)

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

15.

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 134 (213,090)
Citation 2

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special dividend, catering, taxation, signaling

16.

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 133 (214,401)

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Tax planning, Tax Avoidance, GDP Forecast, Economic Growth

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 109 (248,554)
Citation 3

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

18.

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 89 (284,321)
Citation 1

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

19.

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

20.

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

Mays Business School Research Paper No. 2836215
Posted: 09 Sep 2016 Last Revised: 24 Jun 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

Abstract:

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Income Shifting; Tax Avoidance; Shadow Insurance

21.

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 Texas at El Paso - Department of Accounting, 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

22.

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

23.

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

24.

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

25.

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