Dan S. Dhaliwal

University of Arizona - Department of Accounting (deceased)

SCHOLARLY PAPERS

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210

Scholarly Papers (66)

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1.

Audit Committee Financial Expertise, Corporate Governance and Accruals Quality: An Empirical Analysis

Number of pages: 52 Posted: 07 Jun 2006
Dan S. Dhaliwal, Vic Naiker and Farshid Navissi
University of Arizona - Department of Accounting (deceased), University of Melbourne - Faculty of Business and Economics and Monash University
Downloads 3,208 (6,442)
Citation 34

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Audit committee, Accounting Expertise, Accruals quality

2.

Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 44 Posted: 05 Aug 2011 Last Revised: 19 Dec 2018
Dan S. Dhaliwal, Shawn X. Huang, William J. Moser and Raynolde Pereira
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, Miami University and University of Missouri at Columbia - School of Accountancy
Downloads 2,295 (10,880)
Citation 14

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3.

The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings

Review of Accounting Studies, Vol. 19, No. 1, pp. 396-455.
Number of pages: 61 Posted: 20 Oct 2010 Last Revised: 10 Aug 2014
John L. Campbell, Hsinchun Chen, Dan S. Dhaliwal, Hsin-min Lu and Logan B. Steele
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Management Information Systems, University of Arizona - Department of Accounting (deceased), National Taiwan University and Oregon State University
Downloads 2,056 (12,988)
Citation 65

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Disclosure, cost of capital, risk disclosures, qualitative disclosures, textual analysis

4.

The Impact of Earnings Management and Tax Planning on the Information Content of Earnings

Number of pages: 33 Posted: 10 Nov 2007 Last Revised: 30 Jul 2008
Linda H. Chen, Dan S. Dhaliwal and Mark A. Trombley
University of Idaho, University of Arizona - Department of Accounting (deceased) and University of Arizona - Eller College of Management
Downloads 1,937 (14,267)
Citation 13

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earnings management, taxable income, book income, information content

5.

Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets

Number of pages: 44 Posted: 29 Jun 2002
Dan S. Dhaliwal, Cristi A. Gleason, Lillian F. Mills and Lillian F. Mills
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 1,907 (14,625)
Citation 9

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earnings management, tax expense, target earnings

6.

Customer Concentration Risk and the Cost of Equity Capital

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 07 Feb 2014 Last Revised: 27 Mar 2015
Dan S. Dhaliwal, J. Scott Judd, Matthew Serfling and Sarah Shaikh
University of Arizona - Department of Accounting (deceased), University of Illinois at Chicago, University of Tennessee and University of Washington - Department of Accounting
Downloads 1,878 (15,036)
Citation 48

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Cost of equity, Customer concentration, Business risk, Customer, Supplier, Cost of debt

7.

Product Market Competition and Accounting Conservatism

Number of pages: 46 Posted: 11 Sep 2008 Last Revised: 30 Jan 2009
Dan S. Dhaliwal, Shawn X. Huang, Inder K. Khurana and Raynolde Pereira
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,286 (26,596)
Citation 10

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8.

Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships

Downloads 1,247 (27,884)
Citation 6

Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships

Number of pages: 57 Posted: 02 Jun 2016
Dan S. Dhaliwal, Jaideep Shenoy and Ryan Williams
University of Arizona - Department of Accounting (deceased), University of Connecticut - Department of Finance and Université Paris-Dauphine, PSL Research University
Downloads 699 (61,480)

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Supplier-customer relationships, relationship-specific investments, common auditor, information asymmetry

Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships

Number of pages: 57 Posted: 02 Jun 2016
Dan S. Dhaliwal, Jaideep Shenoy and Ryan Williams
University of Arizona - Department of Accounting (deceased), University of Connecticut - Department of Finance and Université Paris-Dauphine, PSL Research University
Downloads 548 (83,831)
Citation 11

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Supplier-customer relationships, relationship-specific investments, common auditor, information asymmetry

9.

Inventory Accounting Method and Earnings-Price Ratios

Number of pages: 20 Posted: 22 Nov 1997
Mark A. Trombley, Dan S. Dhaliwal and David A. Guenther
University of Arizona - Eller College of Management, University of Arizona - Department of Accounting (deceased) and University of Oregon - Department of Accounting
Downloads 1,198 (29,572)
Citation 2

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10.

U.S. Multinationals’ Foreign Cash Holdings: An Empirical Estimate and the Impact of the Tax Cuts and Jobs Act of 2017 on the Value of Foreign Cash

Number of pages: 62 Posted: 13 Jun 2013 Last Revised: 01 May 2023
John L. Campbell, Dan S. Dhaliwal, Linda K. Krull and Casey M. Schwab
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased), University of Oregon and University of North Texas
Downloads 1,066 (34,917)
Citation 6

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Value of Cash; Foreign Cash; Agency Costs; Multinational Corporations; Corporate Governance

11.

Book-Tax Differences, Uncertainty about Fundamentals and Information Quality, and Cost of Capital

Number of pages: 53 Posted: 16 Jul 2008 Last Revised: 18 May 2020
Dan S. Dhaliwal, Hye Seung (Grace) Lee, Morton Pincus and Logan B. Steele
University of Arizona - Department of Accounting (deceased), Fordham University - Gabelli School of Business, University of California, Irvine and Oregon State University
Downloads 922 (42,843)
Citation 9

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Variability of book-tax differences, innate characteristics, information uncertainty

12.

The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees

Number of pages: 55 Posted: 06 Feb 2010 Last Revised: 08 Feb 2010
Dan S. Dhaliwal, Vic Naiker and Farshid Navissi
University of Arizona - Department of Accounting (deceased), University of Melbourne - Faculty of Business and Economics and Monash University
Downloads 897 (44,511)
Citation 60

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Audit Committee, Accounting Expertise, Accruals Quality

13.

Taxes, Leverage, and the Cost of Equity Capital

Downloads 885 (45,345)
Citation 14

Taxes, Leverage, and the Cost of Equity Capital

Number of pages: 50 Posted: 11 Nov 2005
Dan S. Dhaliwal, Shane Heitzman and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Southern California - Marshall School of Business and National University of Singapore (NUS)
Downloads 885 (44,696)
Citation 14

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Capital structure, Cost of capital, Tax

Taxes, Leverage, and the Cost of Equity Capital

Journal of Accounting Research, Forthcoming
Posted: 17 Jan 2006
Dan S. Dhaliwal, Shane Heitzman and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Southern California - Marshall School of Business and National University of Singapore (NUS)

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Capital structure, Cost of capital, Tax

14.

Shared Auditors in Mergers and Acquisitions

Downloads 862 (46,996)

Shared Auditors in Mergers and Acquisitions

FIRN Research Paper
Number of pages: 59 Posted: 20 Apr 2013 Last Revised: 03 Feb 2015
Dan S. Dhaliwal, Phillip T. Lamoreaux, Lubomir P. Litov and Jordan Neyland
University of Arizona - Department of Accounting (deceased), Arizona State University, University of Oklahoma - Michael F. Price College of Business and Antonin Scalia Law School - George Mason University
Downloads 862 (46,329)
Citation 19

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auditors, shared auditors, mergers and acquisitions, information asymmetry

Shared Auditors in Mergers and Acquisitions

Journal of Accounting & Economics (JAE), Forthcoming, FIRN Research Paper No. 2560094
Posted: 05 Feb 2015
Dan S. Dhaliwal, Phillip T. Lamoreaux, Lubomir P. Litov and Jordan Neyland
University of Arizona - Department of Accounting (deceased), Arizona State University, University of Oklahoma - Michael F. Price College of Business and Antonin Scalia Law School - George Mason University

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auditors, shared auditors, mergers and acquisitions, common auditors, information asymmetry

15.

Bears and Numbers: Investigating How Short Sellers Exploit and Affect Earnings-Based Pricing Anomalies

Number of pages: 44 Posted: 23 Jun 2005
Adam C. Kolasinski, Bing Cao, Adam V. Reed and Dan S. Dhaliwal
Texas A&M University - Department of Finance, McKinsey & Co. Inc., University of North Carolina Kenan-Flagler Business School and University of Arizona - Department of Accounting (deceased)
Downloads 799 (52,147)
Citation 6

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Short sales, short interest, market efficiency, post earnings announcment drift, accruals

16.

Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis

Downloads 770 (54,796)

Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis

Number of pages: 63 Posted: 23 Jun 2001
Dan S. Dhaliwal, Merle Erickson, Mary Margaret Myers and Monica Banyi
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and Gonzaga University
Downloads 770 (54,020)
Citation 12

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Taxes, Dividends, Tax capitalization

Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis

Posted: 29 Jan 2003
Dan S. Dhaliwal, Merle Erickson, Mary Margaret Frank and Monica Banyi
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business, University of Virginia - Darden School of Business and Gonzaga University

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taxes, dividends, tax capitalization

17.

Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period

Downloads 755 (56,245)
Citation 20

Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period

Number of pages: 56 Posted: 09 Mar 2012 Last Revised: 16 Mar 2013
Dan S. Dhaliwal, Phillip T. Lamoreaux, Clive S. Lennox and Landon M. Mauler
University of Arizona - Department of Accounting (deceased), Arizona State University, University of Southern California and Florida State University - Department of Accounting
Downloads 755 (55,448)
Citation 20

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Auditor independence, Auditor selection, Sarbanes-Oxley Act, Affiliations

Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period

Contemporary Accounting Research, Forthcoming
Posted: 10 Mar 2014
Dan S. Dhaliwal, Phillip T. Lamoreaux, Clive S. Lennox and Landon M. Mauler
University of Arizona - Department of Accounting (deceased), Arizona State University, University of Southern California and Florida State University - Department of Accounting

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auditor independence, auditor selection, sarbanes-oxley act, affiliations

18.

Did the 2003 Tax Act Reduce the Cost of Equity Capital?

Downloads 750 (56,764)
Citation 40

Did the 2003 Tax Act Reduce the Cost of Equity Capital?

Number of pages: 56 Posted: 14 Jun 2005
Dan S. Dhaliwal, Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Oregon and National University of Singapore (NUS)
Downloads 495 (95,036)
Citation 17

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Implied cost of capital, institutional ownership, dividend taxes, capital gain taxes

Did the 2003 Tax Act Reduce the Cost of Equity Capital?

Journal of Accounting & Economics (JAE), March 2007
Number of pages: 48 Posted: 25 Jul 2006 Last Revised: 30 Jun 2009
Dan S. Dhaliwal, Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Oregon and National University of Singapore (NUS)
Downloads 255 (198,467)
Citation 5

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19.

Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume - the Effect of Dividend Yield and Institutional Ownership

Number of pages: 47 Posted: 12 Oct 2003
Dan S. Dhaliwal and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased) and National University of Singapore (NUS)
Downloads 742 (57,599)
Citation 6

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ex-dividend, trading volume, institutional ownership

20.

Employee Quality and Financial Reporting Outcomes

Journal of Accounting & Economics 64 (1), 123-149.
Number of pages: 63 Posted: 23 Jul 2015 Last Revised: 02 Jul 2017
Andrew C. Call, John L. Campbell, Dan S. Dhaliwal and James Moon
Arizona State University (ASU) - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Georgia Institute of Technology - Scheller College of Business
Downloads 711 (60,958)
Citation 8

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21.

The Information Content of Tax Expense for Firms Reporting Losses

Downloads 711 (60,958)
Citation 25

The Information Content of Tax Expense for Firms Reporting Losses

Number of pages: 42 Posted: 28 Jun 2010 Last Revised: 19 Apr 2012
Dan S. Dhaliwal, Steven E. Kaplan, Rick Laux and Eric H. Weisbrod
University of Arizona - Department of Accounting (deceased), Arizona State University, Purdue University and University of Kansas - School of Business
Downloads 476 (99,755)
Citation 3

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Tax Expense, Deferred Taxes, Valuation Allowance, Loss Firms, Accounting Losses

The Information Content of Tax Expense for Firms Reporting Losses

Journal of Accounting Research, Forthcoming
Number of pages: 42 Posted: 02 Jul 2012 Last Revised: 21 Apr 2013
Dan S. Dhaliwal, Steven E. Kaplan, Rick Laux and Eric H. Weisbrod
University of Arizona - Department of Accounting (deceased), Arizona State University, Purdue University and University of Kansas - School of Business
Downloads 235 (215,098)
Citation 6

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Tax Expense, Deferred Taxes, Valuation Allowance, Loss Firms, Accounting Losses

22.

The Effect of Fundamental Risk on the Market Pricing of Accruals Quality

Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, 2008
Number of pages: 30 Posted: 05 Jan 2007 Last Revised: 06 Sep 2012
Mark A. Trombley, Dan S. Dhaliwal and Linda H. Chen
University of Arizona - Eller College of Management, University of Arizona - Department of Accounting (deceased) and University of Idaho
Downloads 699 (62,366)
Citation 4

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of capital, accrual quality, earnings quality, fundamental risk

23.

Are All Independent Directors Equally Informed? Evidence Based on Their Trading Returns and Social Networks

Management Science, Forthcoming
Number of pages: 40 Posted: 01 May 2011 Last Revised: 04 Dec 2013
Ying Cao, Dan S. Dhaliwal, Zengquan Li and Yong George Yang
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Arizona - Department of Accounting (deceased), Shanghai University of Finance and Economics - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 692 (63,175)
Citation 19

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Social networks, insider trading, independent directors

24.

Taxes and the Backdating of Stock Option Exercise Dates

Downloads 678 (64,914)
Citation 20

Taxes and the Backdating of Stock Option Exercise Dates

Number of pages: 50 Posted: 05 Jan 2007 Last Revised: 28 Sep 2008
Dan S. Dhaliwal, Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business
Downloads 678 (64,015)
Citation 20

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Stock option compensation, Backdating, Taxes, Insider trading, Regulation

Taxes and the Backdating of Stock Option Exercise Dates

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 29 Sep 2008
Dan S. Dhaliwal, Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

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Stock option compensation, Backdating, Taxes, Insider trading, Regulation

25.

Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans

Downloads 615 (73,419)

Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans

Number of pages: 57 Posted: 21 Sep 2009 Last Revised: 22 Aug 2011
John L. Campbell, Dan S. Dhaliwal and William C. Schwartz
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Oklahoma State University
Downloads 615 (72,496)
Citation 17

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financing constraints, investment, cost of capital, defined benefit pension plans

Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans

Review of Financial Studies, Vol. 25, No. 3, pp. 868-912
Posted: 22 Aug 2011 Last Revised: 04 Mar 2012
John L. Campbell, Dan S. Dhaliwal and William C. Schwartz
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Oklahoma State University

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financing constraints, investment, cost of capital, defined benefit pension plans

26.

The Economic Determinants of the Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry

Journal of Accounting and Economics, Vol. 3, 1981
Number of pages: 35 Posted: 23 May 2006
Daniel W. Collins, Michael S. Rozeff and Dan S. Dhaliwal
University of Iowa - Department of Accounting, SUNY at Buffalo - Department of Financial & Managerial Economics and University of Arizona - Department of Accounting (deceased)
Downloads 592 (76,987)
Citation 2

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contracting cost, full cost accounting, oil and gas industry, mandatory accounting change

27.

Equity Valuation Effects of the Pension Protection Act of 2006

Contemporary Accounting Research, Vol. 27, No. 2, Summer 2010
Number of pages: 86 Posted: 22 Apr 2008 Last Revised: 12 Jul 2010
John L. Campbell, Dan S. Dhaliwal and William C. Schwartz
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Oklahoma State University
Downloads 583 (78,542)
Citation 4

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Pension liabilities, defined benefit plans, pension accounting, Pension Protection Act of 2006

28.

Dividend Taxes and Implied Cost of Capital

Number of pages: 33 Posted: 19 Jan 2004
Dan S. Dhaliwal, Linda K. Krull, Oliver Zhen Li and William J. Moser
University of Arizona - Department of Accounting (deceased), University of Oregon, National University of Singapore (NUS) and Miami University
Downloads 564 (81,811)
Citation 6

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29.

Does The Firm Information Environment Influence Financing Decisions? A Test Using Disclosure Regulation

Downloads 559 (82,725)

Does The Firm Information Environment Influence Financing Decisions? A Test Using Disclosure Regulation

Forthcoming in Management Science
Number of pages: 39 Posted: 19 Sep 2008 Last Revised: 07 Jul 2015
Susan Albring, Monica Banyi, Dan S. Dhaliwal and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, Gonzaga University, University of Arizona - Department of Accounting (deceased) and University of Missouri at Columbia - School of Accountancy
Downloads 559 (81,787)
Citation 4

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information environment, financing decisions, disclosure, capital structure, Reg FD

Does the Firm Information Environment Influence Financing Decisions? A Test Using Disclosure Regulation

Management Science, Forthcoming
Posted: 14 Jul 2015
Susan Albring, Monica Banyi, Dan S. Dhaliwal and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, Gonzaga University, University of Arizona - Department of Accounting (deceased) and University of Missouri at Columbia - School of Accountancy

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information environment, financing decisions, disclosure, capital structure, Reg FD

30.

Consistency of Book-Tax Differences and the Information Content of Earnings

The Journal of the American Taxation Association: Fall 2012, Vol. 34, No. 2, pp. 93-116.
Number of pages: 39 Posted: 01 Apr 2012 Last Revised: 29 Oct 2012
Linda H. Chen, Dan S. Dhaliwal and Mark A. Trombley
University of Idaho, University of Arizona - Department of Accounting (deceased) and University of Arizona - Eller College of Management
Downloads 547 (84,967)
Citation 1

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earnings management, taxable income, book income, information content

31.

Product Market Competition and Conditional Conservatism

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 20 Aug 2013 Last Revised: 18 Mar 2014
Dan S. Dhaliwal, Shawn X. Huang, Inder K. Khurana and Raynolde Pereira
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 522 (90,063)
Citation 5

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Market Structure, Firm Strategy, Monopoly Rents, Political Costs

32.

The Incidence, Valuation and Management of Tax-related Reputational Costs: Evidence from a Period of Protest

The Journal of the American Taxation Association, Accepted
Number of pages: 55 Posted: 09 Apr 2016 Last Revised: 20 Jun 2021
Dan S. Dhaliwal, Theodore H. Goodman, P.J. Hoffman and Casey M. Schwab
University of Arizona - Department of Accounting (deceased), Purdue University - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of North Texas
Downloads 515 (91,543)
Citation 3

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tax avoidance, reputational costs, media attention

33.

Negative Press Coverage, Litigation Risk, and Audit Opinions in China

Number of pages: 72 Posted: 21 Jan 2014 Last Revised: 16 Jan 2017
Dan S. Dhaliwal, Qiliang Liu, Hong Xie and Jianping Zhang
University of Arizona - Department of Accounting (deceased), Wuhan University - School of Economics and Management, University of Kentucky - Von Allmen School of Accountancy and Guangdong University of Finance and Economics
Downloads 486 (98,252)
Citation 5

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Media, Press Coverage, Litigation Risk, Bankruptcy Risk, Audit Opinions

34.

Do Taxes Affect the Use of Debt in Financing Corporate Acquisitions?

Number of pages: 42 Posted: 07 Mar 2002
Dan S. Dhaliwal, Kaye J. Newberry and Connie D. Weaver
University of Arizona - Department of Accounting (deceased), University of Arizona - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 483 (99,050)

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Financing choice, Corporate acquisitions, Taxes

35.

Did the 2003 Tax Act Increase Capital Investments by Corporations?

Journal of American Taxation Association, Vol. 35, No. 2, October 2013: 33-63
Number of pages: 44 Posted: 05 Jan 2010 Last Revised: 29 Oct 2013
John L. Campbell, James Chyz, Dan S. Dhaliwal and William C. Schwartz
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Arizona - Department of Accounting (deceased) and Oklahoma State University
Downloads 438 (111,104)
Citation 5

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investment, cost of capital, institutional ownership, shareholder taxes

36.

Regulation Fair Disclosure and the Cost of Equity Capital

Review of Accounting Studies, Forthcoming
Number of pages: 55 Posted: 15 Sep 2006
Dan S. Dhaliwal, Zhihong Chen and Hong Xie
University of Arizona - Department of Accounting (deceased), Hong Kong University of Science and Technology and University of Kentucky - Von Allmen School of Accountancy
Downloads 362 (138,181)
Citation 10

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Cost of Capital, Selective Disclosure, Information Asymmetry, Regulation Fair Disclosure

37.

Taxable Income and Firm Risk

The Journal of the American Taxation Association: Vol. 39, No. 1, pp. 1-24, Spring 2017
Number of pages: 51 Posted: 01 Mar 2013 Last Revised: 24 May 2017
Dan S. Dhaliwal, Morton Pincus, Hye Seung (Grace) Lee and Logan B. Steele
University of Arizona - Department of Accounting (deceased), University of California, Irvine, Fordham University - Gabelli School of Business and Oregon State University
Downloads 332 (151,682)
Citation 5

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Earnings Predictability, Firm Risk, Taxable Income, Book-Tax Differences

38.

Institutional Investors, Financial Health and Equity Valuation

Number of pages: 41 Posted: 03 Feb 2004
Dan S. Dhaliwal, Oliver Zhen Li and Hong Xie
University of Arizona - Department of Accounting (deceased), National University of Singapore (NUS) and University of Kentucky - Von Allmen School of Accountancy
Downloads 329 (153,132)
Citation 1

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Institutional ownership, equity valuation, financial health

39.

Property Crime, Earnings Variability, and the Cost of Capital

Journal of Corporate Finance, Forthcoming
Number of pages: 88 Posted: 22 Dec 2013 Last Revised: 25 Apr 2019
James Brushwood, Dan S. Dhaliwal, Douglas J. Fairhurst and Matthew Serfling
Colorado State University, Fort Collins - Department of Accounting, University of Arizona - Department of Accounting (deceased), Washington State University and University of Tennessee
Downloads 297 (170,656)
Citation 2

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Earnings variability, Cost of equity, Cost of debt, Property crime, Theft

40.

Board Interlocks and the Diffusion of Disclosure Policy

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 24 Apr 2013 Last Revised: 18 Feb 2014
Ye Cai, Dan S. Dhaliwal, Yongtae Kim and Carrie H. Pan
Santa Clara University - Leavey School of Business, University of Arizona - Department of Accounting (deceased), Santa Clara University - Leavey School of Business and Santa Clara University - Department of Finance
Downloads 278 (182,812)
Citation 8

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Disclosure policy, Board interlocks, Board networks, Social networks, Earnings guidance, Corporate governance

41.

Tax and the Cost of Equity Capital: An International Analysis

Number of pages: 45 Posted: 28 Feb 2014 Last Revised: 04 Jun 2014
Dan S. Dhaliwal, Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Oregon and National University of Singapore (NUS)
Downloads 263 (193,305)
Citation 2

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Dividend tax, leverage, cost of capital

42.

Historical Cost, Inflation, and the US Corporate Tax Burden

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 12 Oct 2013 Last Revised: 08 Mar 2015
Dan S. Dhaliwal, Fabio B. Gaertner, Hye Seung (Grace) Lee and Robert Trezevant
University of Arizona - Department of Accounting (deceased), University of Wisconsin - Madison - Department of Accounting and Information Systems, Fordham University - Gabelli School of Business and University of Southern California - Leventhal School of Accounting
Downloads 247 (205,624)

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Inflation, historical cost, corporate tax burden

43.

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

Downloads 195 (256,780)

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

Number of pages: 42 Posted: 20 Nov 2010 Last Revised: 24 Mar 2011
Susan Albring, Dan S. Dhaliwal, Inder K. Khurana and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting (deceased), University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 195 (256,381)
Citation 1

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net operating loss, net operating loss carryback period, The Taxpayer Relief Act of 1997, TRA 1997, short term incentive, income shifting, opportunity cost, earnings management

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

The Journal of the American Taxation Association, Vol. 33, Issue 2, pp. 67-87, Fall 2011
Posted: 28 Mar 2011 Last Revised: 29 Jan 2012
Susan Albring, Dan S. Dhaliwal, Inder K. Khurana and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting (deceased), University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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Taxpayer Relief Act of 1997, Net Operating Loss, NOL, NOL Carryback Period, Short Term Incentive, Income Shifting, Earnings Management, Tax Incentives, Loss Recognition

44.

Incentives and Quality

Number of pages: 40 Posted: 09 Jun 2010
Wuchun Chi, Dan S. Dhaliwal, Oliver Zhen Li and Tzong-Huei Lin
National Chengchi University (NCCU) - Department of Accounting, University of Arizona - Department of Accounting (deceased), National University of Singapore (NUS) and National Kaohsiung University of Applied Sciences - Department of Accounting
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International Accounting, Accounting Standards, Reporting Quality, Loss Avoidance, Income Smoothness, Earnings Conservatism

45.

Greater Reliance on Major Customers and Auditor Going Concern Opinions

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Greater Reliance on Major Customers and Auditor Going Concern Opinions

Number of pages: 49 Posted: 19 Jun 2019 Last Revised: 21 Jun 2019
Dan S. Dhaliwal, Paul N. Michas, Vic Naiker and Divesh Sharma
University of Arizona - Department of Accounting (deceased), University of Arizona - Eller College of Management, University of Melbourne - Faculty of Business and Economics and Kennesaw State University, School of Accountancy
Downloads 129 (363,384)
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going concern, major customer, financial distress, customer reliance, sales dependence

Greater Reliance on Major Customers and Auditor Going Concern Opinions

Contemporary Accounting Research, Forthcoming
Posted: 19 Jun 2019
Dan S. Dhaliwal, Paul N. Michas, Vic Naiker and Divesh Sharma
University of Arizona - Department of Accounting (deceased), University of Arizona - Eller College of Management, University of Melbourne - Faculty of Business and Economics and Kennesaw State University, School of Accountancy

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going concern, major customer, financial distress, customer reliance, sales dependence

46.

Accounting Standards Harmonization and Financial Integration

Contemporary Accounting Research, Forthcoming
Posted: 21 May 2019 Last Revised: 06 Jun 2019
Dan S. Dhaliwal, Wen He, Yan LI and Raynolde Pereira
University of Arizona - Department of Accounting (deceased), Monash University, University of Melbourne - Faculty of Business and Economics and University of Missouri at Columbia - School of Accountancy

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47.

Auditors and Client Investment Efficiency

Accounting Review, Forthcoming
Posted: 26 Mar 2016 Last Revised: 25 May 2016
Gil S. Bae, Seung Uk Choi, Dan S. Dhaliwal and Phillip T. Lamoreaux
Korea University - Department of Accounting, Korea University - Department of Accounting, University of Arizona - Department of Accounting (deceased) and Arizona State University

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Auditors, Investment Efficiency, Auditor Incentives

48.

Accounting Restatements and Corporate Cash Policy

Posted: 18 Apr 2015 Last Revised: 23 Nov 2022
Huili Chen, Zhihong Chen, Dan S. Dhaliwal and Yuan Huang
City University of Hong Kong (CityU), Hong Kong University of Science and Technology, University of Arizona - Department of Accounting (deceased) and Hong Kong Polytechnic University - School of Accounting and Finance

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cash policy, financial reporting quality, accounting restatement, read decision

49.

Top Management Conservatism and Corporate Risk Strategies: Evidence from Managers' Personal Political Orientation and Corporate Tax Avoidance

Strategic Management Journal, Vol. 36, No. 12, 2015
Posted: 19 Oct 2014 Last Revised: 05 Mar 2016
Dane M. Christensen, Dan S. Dhaliwal, Steven Boivie and Scott D. Graffin
University of Oregon, University of Arizona - Department of Accounting (deceased), Texas A&M University - Department of Management and University of Georgia - Department of Management

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50.

Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 03 Mar 2013 Last Revised: 11 Mar 2013
Mei Cheng, Dan S. Dhaliwal and Yuan Zhang
University of Arizona - Department of Accounting, University of Arizona - Department of Accounting (deceased) and University of Texas at Dallas

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Effectiveness of internal control over financial reporting, Investment efficiency, Disclosure

51.

Managers’ Personal Political Orientation and Corporate Tax Avoidance

2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Posted: 13 Feb 2012
Dane M. Christensen and Dan S. Dhaliwal
University of Oregon and University of Arizona - Department of Accounting (deceased)

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52.

Managers’ Personal Political Orientation and Corporate Tax Avoidance

Posted: 30 Dec 2011 Last Revised: 29 Aug 2012
Dane M. Christensen, Dan S. Dhaliwal, Steven Boivie and Scott D. Graffin
University of Oregon, University of Arizona - Department of Accounting (deceased), Texas A&M University - Department of Management and University of Georgia - Department of Management

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tax avoidance, effective tax rate, politics

53.

Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

Accounting Review, Vol. 86, No. 1, 2011
Posted: 05 Oct 2010 Last Revised: 01 Dec 2014
Dan S. Dhaliwal, Oliver Zhen Li, Albert Tsang and Yong George Yang
University of Arizona - Department of Accounting (deceased), National University of Singapore (NUS), School of Business, Southern University of Science and Technology, China and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

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Corporate Social Responsibility, Cost of Capital, Voluntary Disclosure

54.

Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

Accounting Review, Vol. 87, No. 3, 2012
Posted: 30 Apr 2010 Last Revised: 22 Aug 2012
Dan S. Dhaliwal, Suresh Radhakrishnan, Albert Tsang and Yong George Yang
University of Arizona - Department of Accounting (deceased), JSOM, University of Texas at Dallas, School of Business, Southern University of Science and Technology, China and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

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nonfinancial information, CSR, analyst forecast, disclosure

55.

Auditor Fees and Cost of Debt

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 14 Nov 2007
Dan S. Dhaliwal, Cristi A. Gleason, Shane Heitzman and Kevin Melendrez
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting, University of Southern California - Marshall School of Business and New Mexico State University - Department of Accounting & Business Computer Systems

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Auditor Independence, Cost of Capital, Bonds

56.

Incremental Financing Decisions and Time-Series Variation in Personal Taxes on Equity Income

Journal of American Taxation Association (JATA), Spring 2007
Posted: 02 Nov 2006
Dan S. Dhaliwal, Merle Erickson and Linda K. Krull
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and University of Oregon

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capital structure, dividend taxes, capital gain taxes, corporate taxes

57.

Dividend Taxes and Implied Cost of Equity Capital

Journal of Accounting Research, December 2005
Posted: 05 Jul 2005
Dan S. Dhaliwal, Linda K. Krull, Oliver Zhen Li and William J. Moser
University of Arizona - Department of Accounting (deceased), University of Oregon, National University of Singapore (NUS) and Miami University

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58.

Shareholder Income Taxes and the Relation between Earnings and Returns

Posted: 15 Apr 2005
Dan S. Dhaliwal, Merle Erickson and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and National University of Singapore (NUS)

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59.

Corporate Taxes and Financing Methods for Taxable Acquisitions

Posted: 04 Dec 2004
Dan S. Dhaliwal, Kaye J. Newberry and Connie D. Weaver
University of Arizona - Department of Accounting (deceased), University of Arizona - Department of Accounting and Texas A&M University - Department of Accounting

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Corporate taxes, foreign tax credit, financing choice, acquisitions

60.

Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume

Posted: 13 Nov 2004
Dan S. Dhaliwal and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased) and National University of Singapore (NUS)

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61.

The Effect of Seller Income Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-Exempt Hospitals

Posted: 29 Mar 2004
Dan S. Dhaliwal, Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

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62.

Last Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts

Posted: 10 Feb 2004
Dan S. Dhaliwal, Cristi A. Gleason, Lillian F. Mills and Lillian F. Mills
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

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Earnings management, tax expense, target earnings

63.

Is a Dividend Tax Penalty Incorporated into the Return on a Firm's Common Stock?

Posted: 29 Jan 2003
Dan S. Dhaliwal, Oliver Zhen Li and Robert Trezevant
University of Arizona - Department of Accounting (deceased), National University of Singapore (NUS) and University of Southern California - Leventhal School of Accounting

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taxes, dividend tax capitalization, expected return on common stocks

64.

A Test of the Theory of Tax Clienteles for Dividend Policies

National Tax Journal, June 1999
Posted: 04 May 1999
Dan S. Dhaliwal, Merle Erickson and Robert Trezevant
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting

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65.

The Effect of Taxes on U.S. Multinationals' Source of Foreign Debt Decisions

Posted: 27 Sep 1998
Kaye J. Newberry and Dan S. Dhaliwal
University of Arizona - Department of Accounting and University of Arizona - Department of Accounting (deceased)

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66.

The Effect of the Lifo Inventory Method on Earnings-Price Ratios

Posted: 04 Aug 1998
Dan S. Dhaliwal, David A. Guenther and Mark A. Trombley
University of Arizona - Department of Accounting (deceased), University of Oregon - Department of Accounting and University of Arizona - Eller College of Management

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