Ryan J. Wilson

University of Oregon

Associate Professor

1280 University of Oregon

Eugene, OR 97403

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 2,126

SSRN RANKINGS

Top 2,126

in Total Papers Downloads

13,208

CITATIONS
Rank 5,973

SSRN RANKINGS

Top 5,973

in Total Papers Citations

85

Scholarly Papers (22)

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 3,860 (1,514)
Citation 21

Abstract:

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 2,250 (4,589)
Citation 28

Abstract:

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
Oklahoma State University - Spears School of Business, University of California-Irvine and University of Oregon
Downloads 1,515 (6,714)
Citation 14

Abstract:

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

4.

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 895 (20,536)
Citation 1

Abstract:

Taxes, International, Acquisitions, Repatriation

5.

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 677 (21,926)
Citation 7

Abstract:

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, Ohio State University (OSU) - Fisher College of Business and University of Oregon
Downloads 565 (26,607)
Citation 9

Abstract:

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

7.

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, Ohio State University (OSU) - Fisher College of Business and University of Oregon
Downloads 336 (58,548)
Citation 4

Abstract:

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

8.

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

Abstract:

Tax Avoidance, Reputation, Brand Equity

9.

The Effect of Income Shifting on the Information Environment: Evidence from Two-Stage Least Squares and SFAS 131

Number of pages: 62 Posted: 15 Oct 2014 Last Revised: 15 Sep 2017
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 179 (88,320)

Abstract:

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

10.

Conforming Tax Avoidance and Capital Market Pressure

Kelley School of Business Research Paper No. 15-48, Columbia Business School Research Paper No. 15-63
Number of pages: 62 Posted: 17 Jun 2015 Last Revised: 04 Jul 2017
University of Notre Dame, Columbia Business School - Accounting, Business Law & Taxation, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 144 (42,484)

Abstract:

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

11.

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 Iowa - Department of Accounting and University of Oregon
Downloads 89 (196,690)

Abstract:

special dividend, catering, taxation, signaling

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 81 (127,340)

Abstract:

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

13.

Political Costs and Corporate Tax Planning: Evidence from Sin Firms

Number of pages: 42 Posted: 09 Sep 2017
Cong Wang, Ryan J. Wilson, Shuran Zhang and Hong Zou
China Europe International Business School (CEIBS), University of Oregon, Jinan University - Management School and Faculty of Business and Economics, University of Hong Kong
Downloads 0 (510,674)

Abstract:

political capital, tax avoidance, sin firms

14.

Perspectives on Corporate Tax Avoidance: Observations from the Past Decade

Number of pages: 38 Posted: 08 May 2017
Jaron H. Wilde and Ryan J. Wilson
University of Iowa - Henry B. Tippie College of Business and University of Oregon
Downloads 0 (77,261)

Abstract:

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

15.

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 M. 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 0 (123,225)

Abstract:

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

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, Ohio State University (OSU) - Fisher College of Business and University of Oregon
Downloads 0 (238,938)

Abstract:

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

17.

Real Consequences of Tax-Motivated Income Shifting: Evidence from Shadow Insurers

Mays Business School Research Paper No. 2836215
Number of pages: 83 Posted: 09 Sep 2016 Last Revised: 16 Jul 2017
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 0 (244,090)

Abstract:

Income Shifting; Tax Avoidance; Shadow Insurance

18.

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, Ohio State University (OSU) - Fisher College of Business and University of Oregon
Downloads 0 (147,791)

Abstract:

Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

19.

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, Ohio State University (OSU) - Fisher College of Business and University of Oregon

Abstract:

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

20.

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 Ohio State University (OSU) - Fisher College of Business

Abstract:

Taxes, net operating losses, poison pills

21.

An Examination of Corporate Tax Shelter Participants

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

Abstract:

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

22.

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

Abstract:

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