Dan S. Dhaliwal

University of Arizona - Department of Accounting

McClelland Hall

PO Box 210108

Tucson, AZ 85721

United States

SCHOLARLY PAPERS

64

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CITATIONS
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373

Scholarly Papers (64)

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, Monash University - Department of Accounting and Monash University
Downloads 2,130 (3,916)
Citation 13

Abstract:

Audit committee, Accounting Expertise, Accruals quality

2.

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 and Lillian F. Mills
University of Arizona - Department of Accounting, University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 1,639 (6,939)
Citation 14

Abstract:

earnings management, tax expense, target earnings

3.

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
Washington State University, University of Arizona - Department of Accounting and University of Arizona - Eller College of Management
Downloads 1,146 (10,974)
Citation 8

Abstract:

earnings management, taxable income, book income, information content

4.

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 and University of Oregon - Department of Accounting
Downloads 1,090 (13,377)
Citation 4

Abstract:

5.

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
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Management Information Systems, University of Arizona - Department of Accounting, National Taiwan University and University of Wisconsin - Madison
Downloads 1,013 (12,820)
Citation 5

Abstract:

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

6.

Product Market Competition and Accounting Conservatism

Number of pages: 46 Posted: 11 Sep 2008 Last Revised: 30 Jan 2009
University of Arizona - Department of Accounting, 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 1,007 (14,041)
Citation 5

Abstract:

7.
Downloads 947 ( 17,608)
Citation 65

Dividend Taxes and Implied Cost of Equity Capital

Number of pages: 54 Posted: 28 Nov 2003
University of Arizona - Department of Accounting, University of Oregon, National University of Singapore and Miami University
Downloads 947 (17,271)
Citation 65

Abstract:

dividend tax capitalization, dividend yield, implied cost of capital, institutional ownership

Dividend Taxes and Implied Cost of Equity Capital

Journal of Accounting Research, December 2005
Posted: 05 Jul 2005
University of Arizona - Department of Accounting, University of Oregon, National University of Singapore and Miami University

Abstract:

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

Number of pages: 41 Posted: 02 Apr 2011
University of Arizona - Department of Accounting, Arizona State University (ASU) - School of Accountancy, Miami University and University of Missouri at Columbia - School of Accountancy
Downloads 913 (18,305)
Citation 5

Abstract:

Tax Avoidance, Cash Balances, Cash Valuation

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

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Posted: 05 Aug 2011 Last Revised: 01 Apr 2013
University of Arizona - Department of Accounting, Arizona State University (ASU) - School of Accountancy, Miami University and University of Missouri at Columbia - School of Accountancy

Abstract:

Shared Auditors in Mergers and Acquisitions

FIRN Research Paper
Number of pages: 59 Posted: 20 Apr 2013 Last Revised: 03 Feb 2015
University of Arizona - Department of Accounting, Arizona State University, University of Oklahoma - Michael F. Price College of Business and The University of Melbourne
Downloads 804 (22,055)

Abstract:

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
University of Arizona - Department of Accounting, Arizona State University, University of Oklahoma - Michael F. Price College of Business and The University of Melbourne

Abstract:

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

10.
Downloads 786 ( 23,223)
Citation 58

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, University of Southern California - Marshall School of Business and National University of Singapore
Downloads 786 (22,829)
Citation 58

Abstract:

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, University of Southern California - Marshall School of Business and National University of Singapore

Abstract:

Capital structure, Cost of capital, Tax

11.

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
University of Arizona - Department of Accounting, University of Illinois at Chicago, University of Tennessee and University of Washington
Downloads 748 (15,055)
Citation 1

Abstract:

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

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

Number of pages: 63 Posted: 23 Jun 2001
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Idaho - Department of Accounting
Downloads 724 (25,662)
Citation 17

Abstract:

Taxes, Dividends, Tax capitalization

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

Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
Posted: 29 Jan 2003
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business, University of Virginia - Darden School of Business and University of Idaho - Department of Accounting

Abstract:

taxes, dividends, tax capitalization

13.

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

Number of pages: 53 Posted: 16 Jul 2008 Last Revised: 29 Aug 2014
University of Arizona - Department of Accounting, University of Arizona - Department of Accounting, Fordham University - Accounting Area and University of California, Irvine
Downloads 712 (24,018)
Citation 6

Abstract:

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

Non-Audit Services, Auditor Quality and the Value Relevance of Earnings

Accounting and Finance, Forthcoming
Number of pages: 34 Posted: 04 Apr 2006
Ferdinand A. Gul, Judy S.L. Tsui and Dan S. Dhaliwal
Monash University Sunway Campus, Hong Kong Polytechnic University - School of Accounting and Finance and University of Arizona - Department of Accounting
Downloads 681 (27,948)
Citation 11

Abstract:

Auditor Independence, Non-audit Services, Audit Quality, Value Relevance, Earnings

Non-Audit Services, Auditor Quality and the Value Relevance of Earnings

Accounting and Finance, Vol. 46, No. 5, pp. 797-817, December 2006
Number of pages: 21 Posted: 17 Nov 2006
Ferdinand A. Gul, Judy S.L. Tsui and Dan S. Dhaliwal
Monash University Sunway Campus, Hong Kong Polytechnic University - School of Accounting and Finance and University of Arizona - Department of Accounting
Downloads 23 (423,326)
Citation 11

Abstract:

15.

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 and National University of Singapore
Downloads 675 (27,940)
Citation 9

Abstract:

ex-dividend, trading volume, institutional ownership

16.
Downloads 647 ( 30,555)
Citation 20

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, University of Oregon and National University of Singapore
Downloads 429 (51,457)
Citation 20

Abstract:

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, University of Oregon and National University of Singapore
Downloads 218 (110,086)
Citation 20

Abstract:

17.

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 and Washington State University
Downloads 642 (29,886)
Citation 6

Abstract:

of capital, accrual quality, earnings quality, fundamental risk

18.

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, Mays School of Business, McKinsey & Co. Inc., University of North Carolina Kenan-Flagler Business School and University of Arizona - Department of Accounting
Downloads 628 (28,952)
Citation 8

Abstract:

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

19.
Downloads 625 ( 31,977)
Citation 14

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, University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business
Downloads 625 (31,476)
Citation 14

Abstract:

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, University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

Abstract:

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

The Information Content of Tax Expense for Firms Reporting Losses

Number of pages: 42 Posted: 28 Jun 2010 Last Revised: 19 Apr 2012
University of Arizona - Department of Accounting, Arizona State University, The Pennsylvania State University and University of Miami - Department of Accounting
Downloads 423 (52,211)
Citation 2

Abstract:

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
University of Arizona - Department of Accounting, Arizona State University, The Pennsylvania State University and University of Miami - Department of Accounting
Downloads 173 (137,372)
Citation 2

Abstract:

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

21.

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, Monash University - Department of Accounting and Monash University
Downloads 591 (29,156)
Citation 13

Abstract:

Audit Committee, Accounting Expertise, Accruals Quality

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
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting and Oklahoma State University
Downloads 535 (38,767)
Citation 2

Abstract:

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
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting and Oklahoma State University

Abstract:

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

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
Syracuse University - Joseph I. Lubin School of Accounting, University of Idaho - Department of Accounting, University of Arizona - Department of Accounting and University of Missouri at Columbia - School of Accountancy
Downloads 502 (42,047)

Abstract:

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
Syracuse University - Joseph I. Lubin School of Accounting, University of Idaho - Department of Accounting, University of Arizona - Department of Accounting and University of Missouri at Columbia - School of Accountancy

Abstract:

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

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
University of Arizona - Department of Accounting, Arizona State University, University of Southern California and Florida State University - Department of Accounting
Downloads 497 (42,606)
Citation 1

Abstract:

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
University of Arizona - Department of Accounting, Arizona State University, University of Southern California and Florida State University - Department of Accounting

Abstract:

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

25.

Dividend Taxes and Implied Cost of Capital

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 33 Posted: 19 Jan 2004
University of Arizona - Department of Accounting, University of Oregon, National University of Singapore and Miami University
Downloads 491 (42,058)
Citation 41

Abstract:

26.

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
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting and Oklahoma State University
Downloads 481 (42,475)
Citation 3

Abstract:

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

27.

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
Downloads 455 (45,193)
Citation 12

Abstract:

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

28.

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, University of Arizona - Department of Accounting and Texas A&M University
Downloads 443 (49,198)

Abstract:

Financing choice, Corporate acquisitions, Taxes

29.

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, Shanghai University of Finance and Economics - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 412 (46,300)
Citation 2

Abstract:

Social networks, insider trading, independent directors

30.

U.S. Multinational Corporations’ Foreign Cash Holdings: An Empirical Estimate and Its Valuation Consequences

Number of pages: 58 Posted: 13 Jun 2013 Last Revised: 08 Mar 2014
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting, University of Oregon and Indiana University - Kelley School of Business - Department of Accounting
Downloads 407 (34,461)
Citation 2

Abstract:

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
University of Arizona - Department of Accounting, 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 356 (54,621)
Citation 5

Abstract:

Market Structure, Firm Strategy, Monopoly Rents, Political Costs

32.

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
Washington State University, University of Arizona - Department of Accounting and University of Arizona - Eller College of Management
Downloads 348 (54,779)

Abstract:

earnings management, taxable income, book income, information content

33.

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
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, University of Arizona - Department of Accounting and Oklahoma State University
Downloads 339 (63,140)
Citation 3

Abstract:

investment, cost of capital, institutional ownership, shareholder taxes

34.

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, National University of Singapore and University of Kentucky - Von Allmen School of Accountancy
Downloads 258 (89,573)
Citation 2

Abstract:

Institutional ownership, equity valuation, financial health

35.

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, Hong Kong University of Science and Technology and University of Kentucky - Von Allmen School of Accountancy
Downloads 245 (91,397)
Citation 16

Abstract:

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

36.

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, Santa Clara University - Leavey School of Business and Santa Clara University - Department of Finance
Downloads 202 (107,531)

Abstract:

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

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
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 166 (142,517)
Citation 1

Abstract:

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
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

Abstract:

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

38.

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
University of Arizona - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Fordham University - Accounting Area and University of Southern California - Leventhal School of Accounting
Downloads 143 (124,758)

Abstract:

Inflation, historical cost, corporate tax burden

39.

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, Wuhan University - School of Economics and Management, University of Kentucky - Von Allmen School of Accountancy and Guangdong University of Finance and Economics
Downloads 134 (116,859)

Abstract:

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

40.

Taxable Income and Firm Risk

Number of pages: 51 Posted: 01 Mar 2013 Last Revised: 30 Jul 2015
University of Arizona - Department of Accounting, University of California, Irvine, Fordham University - Accounting Area and University of Wisconsin - Madison
Downloads 134 (125,985)

Abstract:

earnings predictability, firm risk, taxable income, book-tax differences

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, University of Oregon and National University of Singapore
Downloads 121 (141,764)

Abstract:

Dividend tax, leverage, cost of capital

42.

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, National University of Singapore and National Kaohsiung University of Applied Sciences - Department of Accounting
Downloads 118 (181,241)

Abstract:

International Accounting, Accounting Standards, Reporting Quality, Loss Avoidance, Income Smoothness, Earnings Conservatism

43.

Property Crime, Earnings Variability, and the Cost of Capital

Journal of Corporate Finance, Forthcoming
Number of pages: 88 Posted: 22 Dec 2013 Last Revised: 04 Aug 2016
Colorado State University, Fort Collins - Department of Accounting, University of Arizona - Department of Accounting, Washington State University and University of Tennessee
Downloads 88 (125,985)

Abstract:

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

44.

Employee Quality and Financial Reporting Outcomes

Number of pages: 61 Posted: 23 Jul 2015 Last Revised: 23 Nov 2016
Arizona State University (ASU) - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting and Georgia State University - School of Accountancy
Downloads 78 (96,927)

Abstract:

45.

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

Number of pages: 52 Posted: 02 Jun 2016
Dan S. Dhaliwal, Jaideep Shenoy and Ryan Williams
University of Arizona - Department of Accounting, University of Connecticut and University of Arizona - Department of Finance
Downloads 0 (99,405)

Abstract:

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

46.

The Incidence, Valuation, and Management of Tax-Related Reputational Costs: Evidence from Negative Media Attention During Periods Characterized by High Scrutiny of Corporate Tax Avoidance

Number of pages: 51 Posted: 09 Apr 2016
University of Arizona - Department of Accounting, Purdue University - Department of Accounting, Purdue University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (141,035)

Abstract:

Tax avoidance, reputational costs, media attention

47.

Auditors and Client Investment Efficiency

Accounting Review, Forthcoming
Posted: 26 Mar 2016 Last Revised: 25 May 2016
Korea University - Department of Accounting, Korea University - Department of Accounting, University of Arizona - Department of Accounting and Arizona State University

Abstract:

Auditors, Investment Efficiency, Auditor Incentives

48.

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
University of Oregon, University of Arizona - Department of Accounting, Texas A&M University - Department of Management and University of Georgia - Department of Management

Abstract:

49.

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 and University of Texas at Dallas

Abstract:

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

50.

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

Abstract:

51.

Managers’ Personal Political Orientation and Corporate Tax Avoidance

Posted: 30 Dec 2011 Last Revised: 29 Aug 2012
University of Oregon, University of Arizona - Department of Accounting, Texas A&M University - Department of Management and University of Georgia - Department of Management

Abstract:

tax avoidance, effective tax rate, politics

52.

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
University of Arizona - Department of Accounting, National University of Singapore, Schulich School of Business and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Abstract:

Corporate Social Responsibility, Cost of Capital, Voluntary Disclosure

53.

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
University of Arizona - Department of Accounting, University of Texas at Dallas - School of Management, Schulich School of Business and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Abstract:

nonfinancial information, CSR, analyst forecast, disclosure

54.

Auditor Fees and Cost of Debt

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 14 Nov 2007
University of Arizona - Department of Accounting, 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

Abstract:

Auditor Independence, Cost of Capital, Bonds

55.

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, University of Chicago - Booth School of Business and University of Oregon

Abstract:

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

56.

Shareholder Income Taxes and the Relation Between Earnings and Returns

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

Abstract:

57.

Corporate Taxes and Financing Methods for Taxable Acquisitions

Contemporary Accounting Research, Vol. 22, No. 1, Spring 2004
Posted: 04 Dec 2004
Dan S. Dhaliwal, Kaye J. Newberry and Connie D. Weaver
University of Arizona - Department of Accounting, University of Arizona - Department of Accounting and Texas A&M University

Abstract:

Corporate taxes, foreign tax credit, financing choice, acquisitions

58.

Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume

Journal of Finance, Forthcoming
Posted: 13 Nov 2004
Dan S. Dhaliwal and Oliver Zhen Li
University of Arizona - Department of Accounting and National University of Singapore

Abstract:

59.

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

Journal of the American Taxation Association (JATA), Vol. 26, No. 2
Posted: 29 Mar 2004
Dan S. Dhaliwal, Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

Abstract:

60.

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

Contemporary Accounting Research, Vol. 21, No. 2, Summer 2004
Posted: 10 Feb 2004
Dan S. Dhaliwal, Cristi A. Gleason and Lillian F. Mills
University of Arizona - Department of Accounting, University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business

Abstract:

Earnings management, tax expense, target earnings

61.

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

Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
Posted: 29 Jan 2003
Dan S. Dhaliwal, Oliver Zhen Li and Robert Trezevant
University of Arizona - Department of Accounting, National University of Singapore and University of Southern California - Leventhal School of Accounting

Abstract:

taxes, dividend tax capitalization, expected return on common stocks

62.

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, University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting

Abstract:

63.

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

Abstract:

64.

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, University of Oregon - Department of Accounting and University of Arizona - Eller College of Management

Abstract:

Other Papers (2)

Total Downloads: 28    Citations: 0
1.

Accounting Restatements and Corporate Cash Policy

Posted: 18 Apr 2015 Last Revised: 01 May 2015
Huili Chen, Zhihong Chen, Dan S. Dhaliwal and Yuan Huang
City University of Hong Kong (CityUHK), Hong Kong University of Science and Technology, University of Arizona - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

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

2.

Government Ownership and the Cost of Debt for Chinese Listed Corporations

Asian Finance Association (AsFA) 2013 Conference
Number of pages: 31 Posted: 31 Jan 2013 Last Revised: 13 Mar 2014
Kun Tracy Wang, Greg Shailer and Dan S. Dhaliwal
Australian National University - Research School of Accounting, ANU College of Business and Economics and University of Arizona - Department of Accounting
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Abstract:

Private ownership, Government ownership, cost of debt, corporate governance, China