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

15

DOWNLOADS
Rank 7,585

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Top 7,585

in Total Papers Downloads

5,790

SSRN RANKINGS

Top 15,757

in Total Papers Citations

22

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Scholarly Papers (15)

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 1,722 (9,070)

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 1,164 (16,847)

Abstract:

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3.

The Valuation Relevance of Reversing Deferred Tax Liabilities

Tuck Business School Working Paper No. 03-24
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 718 (33,800)

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Deferred Income Taxes, Depreciation, Valuation

4.

Fundamentals of Shareholder Tax Capitalization

Tuck School of Business Working Paper No. 02-02
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 496 (54,827)

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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 385 (74,665)

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 332 (88,555)

Abstract:

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7.

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

AAA 2005 FARS Meeting Paper
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 266 (112,453)

Abstract:

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8.

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 260 (115,204)

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

9.

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 175 (168,336)

Abstract:

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Tax Avoidance; Cash Holdings; Financial Constraints; Multinational Corporations

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 and University of Connecticut - Department of Accounting
Downloads 149 (193,087)

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 123 (224,675)

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Risky assets; capital gains taxes; taxes and risk

12.

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

13.

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

14.

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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15.

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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