Ryan J. Wilson

University of Oregon - Lundquist College of Business

Associate Professor

1280 University of Oregon

Eugene, OR 97403

United States

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 2,173

SSRN RANKINGS

Top 2,173

in Total Papers Downloads

12,643

CITATIONS
Rank 5,955

SSRN RANKINGS

Top 5,955

in Total Papers Citations

85

Scholarly Papers (21)

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 - Lundquist College of Business
Downloads 3,860 (1,476)
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 - Lundquist College of Business
Downloads 2,189 (4,625)
Citation 27

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 - Lundquist College of Business
Downloads 1,515 (6,782)
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 - Lundquist College of Business
Downloads 877 (20,466)
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 - Lundquist College of Business
Downloads 677 (22,441)
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 - Lundquist College of Business
Downloads 565 (27,687)
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 - Lundquist College of Business
Downloads 336 (57,702)
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 - Lundquist College of Business

Abstract:

Tax Avoidance, Reputation, Brand Equity

9.

Tax-Motivated Income Shifting and the Information Environment

Number of pages: 54 Posted: 15 Oct 2014 Last Revised: 02 Jun 2015
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 - Lundquist College of Business
Downloads 179 (95,088)

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: 60 Posted: 17 Jun 2015 Last Revised: 16 Feb 2016
University of Notre Dame, Columbia Business School - Accounting, Business Law & Taxation, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 144 (47,288)

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 - Lundquist College of Business
Downloads 89 (194,004)

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 - Lundquist College of Business
Downloads 81 (127,999)

Abstract:

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

13.

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 - Lundquist College of Business
Downloads 0 (140,111)

Abstract:

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

14.

Who Invests in Corporate Tax Avoiders?

Kelley School of Business Research Paper No. 17-16
Number of pages: 40 Posted: 16 Feb 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 - Lundquist College of Business
Downloads 0 (140,111)

Abstract:

tax avoidance, individual investors, investor sophistication, investment strategies

15.

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 - Lundquist College of Business
Downloads 0 (255,972)

Abstract:

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

16.

Taking Shadow Insurance out of the Shadows: Regulatory Arbitrage, Taxes, and Capital

Mays Business School Research Paper No. 2836215
Number of pages: 57 Posted: 09 Sep 2016
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 - Lundquist College of Business
Downloads 0 (262,030)

Abstract:

Tax Avoidance; Payout Policy; Executive Compensation; Shadow Insurance

17.

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 - Lundquist College of Business
Downloads 0 (157,514)

Abstract:

Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

18.

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 - Lundquist College of Business

Abstract:

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

19.

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

Abstract:

Taxes, net operating losses, poison pills

20.

An Examination of Corporate Tax Shelter Participants

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

Abstract:

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

21.

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 - Lundquist College of Business

Abstract:

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