David A. Guenther

University of Oregon - Department of Accounting

Scharpf Professor of Accounting

Lundquist College of Business

1208 University of Oregon

Eugene, OR 97403

United States

SCHOLARLY PAPERS

17

DOWNLOADS
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6,911

SSRN CITATIONS
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SSRN RANKINGS

Top 28,445

in Total Papers Citations

12

CROSSREF CITATIONS

20

Scholarly Papers (17)

1.

Measuring Corporate Tax Avoidance: Effective Tax Rates and Book-Tax Differences

Number of pages: 25 Posted: 13 Aug 2014
David A. Guenther
University of Oregon - Department of Accounting
Downloads 2,464 (7,016)
Citation 11

Abstract:

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effective tax rate, book-tax difference, tax avoidance, tax aggressiveness

2.

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 1,179 (22,419)
Citation 2

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3.

The Valuation Relevance of Reversing Deferred Tax Liabilities

Number of pages: 30 Posted: 25 Aug 2003
Richard C. Sansing and David A. Guenther
Tuck School of Business at Dartmouth and University of Oregon - Department of Accounting
Downloads 745 (42,791)
Citation 6

Abstract:

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Deferred Income Taxes, Depreciation, Valuation

4.

Fundamentals of Shareholder Tax Capitalization

Number of pages: 31 Posted: 05 Feb 2002
David A. Guenther and Richard C. Sansing
University of Oregon - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 502 (71,178)
Citation 9

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Dividend tax capitalization; Valuation; Tobin's q

5.

Are 'Tax Aggressive' Firms Just Inflating Earnings?

Number of pages: 44 Posted: 17 Mar 2014 Last Revised: 11 Nov 2014
David A. Guenther, Linda K. Krull and Brian Williams
University of Oregon - Department of Accounting, University of Oregon and Indiana University - Kelley School of Business - Department of Accounting
Downloads 461 (78,883)
Citation 8

Abstract:

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tax avoidance, earnings management, crash risk

6.

Recent Tax Legislation: A Review of Changes Relevant to Finance Research

Number of pages: 18 Posted: 29 Mar 2003
David A. Guenther, David P. Weber and Sung Wook Yoon
University of Oregon - Department of Accounting, University of Connecticut - Department of Accounting and California State University, Northridge
Downloads 338 (112,728)

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7.

The Importance of Other Information in Setting Stock Prices: A Cross-Country Comparison

Number of pages: 26 Posted: 01 Sep 2004
David A. Guenther and Kevin Jialin Sun
University of Oregon - Department of Accounting and St. John's University
Downloads 273 (141,370)

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8.

Use of Increased Operating Cash Flow by Firms that Avoid Taxes

Number of pages: 51 Posted: 07 Aug 2017
David A. Guenther, Kenneth Njoroge and Brian Williams
University of Oregon - Department of Accounting, College of William and Mary - Mason School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 269 (143,610)
Citation 4

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Tax Avoidance; Cash Holdings; Financial Constraints; Multinational Corporations

9.

Do Tax-Exempt Investors Mitigate the Dividend Tax Penalty?

Tuck School of Business Working Paper No. 2006-32
Number of pages: 28 Posted: 23 Feb 2006
David A. Guenther and Richard C. Sansing
University of Oregon - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 265 (145,824)
Citation 5

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Dividend tax capitalization, tax clienteles, tax-exempt investors, implicit taxes

10.

Inferring Analysts' Information About Changes in Earnings Components*

Number of pages: 31 Posted: 17 Sep 2004
David A. Guenther, Philip B. Shane and David P. Weber
University of Oregon - Department of Accounting, College of William & Mary - Raymond A. Mason School of Business and University of Connecticut - Department of Accounting
Downloads 155 (238,130)

Abstract:

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analysts, earnings, forecasts, components, accuracy

11.

Capital Gains Taxes and Risk with a Fixed Supply of Risky Assets

Number of pages: 17 Posted: 11 Jul 2014
David A. Guenther and Brian Williams
University of Oregon - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 127 (278,505)

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Risky assets; capital gains taxes; taxes and risk

12.

Fixed and Variable Tax Expense and the Cost of Equity Capital

Number of pages: 44 Posted: 08 May 2020
Qintao Fan, David A. Guenther and Kaishu Wu
University of Oregon, Lundquist School of Business, University of Oregon - Department of Accounting and University of Waterloo
Downloads 67 (417,129)
Citation 2

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Cost of capital; tax avoidance; operating leverage; fixed and variable costs

13.

Corporate Taxes, Tax Incidence, and Pretax Returns: Causes and Measurement

Tuck School of Business Working Paper No. 3729546
Number of pages: 14 Posted: 22 Jan 2021 Last Revised: 27 May 2021
David A. Guenther and Richard C. Sansing
University of Oregon - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 66 (420,483)

Abstract:

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Tax Incidence, Tax Capitalization, Implicit Tax, Corporate Tax

14.

Is Tax Avoidance Related to Firm Risk?

Accounting Review, Forthcoming
Posted: 27 Sep 2012 Last Revised: 04 Feb 2016
David A. Guenther, Steven Matsunaga and Brian Williams
University of Oregon - Department of Accounting, University of Oregon and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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effective tax rates; tax avoidance; firm risk

15.

Unintended Consequences of LIFO Repeal: The Case of the Oil Industry

Forthcoming, The Accounting Review, September 2012
Posted: 10 Jun 2010 Last Revised: 16 Apr 2013
David A. Guenther and Richard C. Sansing
University of Oregon - Department of Accounting and Tuck School of Business at Dartmouth

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LIFO, FIFO, tax incidence

16.

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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17.

Financial Reporting, Tax Costs, and Book-Tax Conformity

Posted: 27 Jun 1998
David A. Guenther, Edward L. Maydew and Sarah E. Nutter
University of Oregon - Department of Accounting, University of North Carolina at Chapel Hill and George Mason University - Department of Accounting

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