Rick Laux

Purdue University

Assistant Professor

Rawls Hall 4036

100 S. Grant Street

West Lafayette, IN 47906

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 35,103

SSRN RANKINGS

Top 35,103

in Total Papers Downloads

2,026

SSRN CITATIONS
Rank 14,237

SSRN RANKINGS

Top 14,237

in Total Papers Citations

31

CROSSREF CITATIONS

50

Scholarly Papers (7)

1.

Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods

Number of pages: 53 Posted: 23 Jul 2008 Last Revised: 18 Mar 2015
Sanjay Gupta, Rick Laux and Dan Lynch
Michigan State University - Eli Broad College of Business, Purdue University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 751 (48,575)
Citation 33

Abstract:

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Tax reserves; unrecognized tax benefits; FIN 48; earnings management; analysts’ forecasts

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 (deceased), Arizona State University, Purdue University and University of Kansas - School of Business
Downloads 463 (88,612)
Citation 3

Abstract:

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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
University of Arizona - Department of Accounting (deceased), Arizona State University, Purdue University and University of Kansas - School of Business
Downloads 215 (200,790)
Citation 6

Abstract:

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

3.

How Do Most Low ETR Firms Avoid Paying Taxes?

Review of Accounting Studies, Forthcoming
Number of pages: 75 Posted: 06 Jan 2021
University of Oregon, Arizona State University (ASU) - School of Accountancy and Purdue University
Downloads 287 (151,659)
Citation 2

Abstract:

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Taxes, Net operating loss carryforwards, Tax risk, Political economy

4.

Assessing the Relation Between Taxes and Stock Returns: The Critical Role of Choosing the Tax Variable

Number of pages: 50 Posted: 16 Aug 2018
Zhan Gao, Dan Givoly and Rick Laux
Lancaster University, Pennsylvania State University, Smeal College of Business and Purdue University
Downloads 166 (252,289)

Abstract:

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Income Tax Expense, Book-Tax Differences, Stock Returns

5.

Raising the Stakes: How Individual Taxes Affect Risk-Taking by Pass-Through Businesses

University of Connecticut School of Business Research Paper No. 21-07
Number of pages: 47 Posted: 01 Mar 2021 Last Revised: 05 Aug 2021
Victor Ferguson, Trent Krupa and Rick Laux
University of Kentucky, University of Arkansas - Department of Accounting and Purdue University
Downloads 87 (401,622)

Abstract:

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Investment, Risk-Taking, Individual Tax Rates, Pass-Through Businesses, Loss Limitations

6.

Tax Enforcement and Foreign Investment by Multinational Corporations: Evidence from Tax Inspectors Without Borders

Number of pages: 58 Posted: 23 Jun 2022 Last Revised: 06 Sep 2022
Victor Ferguson, Trent Krupa and Rick Laux
University of Kentucky, University of Arkansas - Department of Accounting and Purdue University
Downloads 57 (502,914)

Abstract:

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Investment, Tax Enforcement, Information Asymmetry, FDI, Developing Countries

7.

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments

Accounting Review, Forthcoming
Posted: 08 Jun 2011 Last Revised: 21 Apr 2013
Rick Laux
Purdue University

Abstract:

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accounting for income taxes, deferred tax assets and liabilities, deferred taxes, interperiod tax allocation, SFAS 109