Rick Laux

Purdue University

Assistant Professor

Rawls Hall 4036

100 S. Grant Street

West Lafayette, IN 47906

United States

SCHOLARLY PAPERS

4

DOWNLOADS
Rank 31,979

SSRN RANKINGS

Top 31,979

in Total Papers Downloads

1,501

SSRN CITATIONS
Rank 16,142

SSRN RANKINGS

Top 16,142

in Total Papers Citations

10

CROSSREF CITATIONS

46

Scholarly Papers (4)

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 722 (36,289)
Citation 22

Abstract:

Loading...

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 Miami - Department of Accounting
Downloads 450 (66,023)
Citation 3

Abstract:

Loading...

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 Miami - Department of Accounting
Downloads 207 (154,406)
Citation 3

Abstract:

Loading...

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

3.

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 122 (241,738)

Abstract:

Loading...

Income Tax Expense, Book-Tax Differences, Stock Returns

4.

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:

Loading...

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