Casey M. Schwab

Indiana University - Kelley School of Business - Department of Accounting

Associate Professor

1309 E. 10th Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

10

DOWNLOADS
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Top 13,260

in Total Papers Downloads

2,771

CITATIONS
Rank 25,441

SSRN RANKINGS

Top 25,441

in Total Papers Citations

10

Scholarly Papers (10)

1.

Does Tax Deferral Enhance Firm Value?

Number of pages: 51 Posted: 24 Dec 2011
University of Georgia, University of Wisconsin - Madison and Indiana University - Kelley School of Business - Department of Accounting
Downloads 417 (46,758)
Citation 5

Abstract:

Tax deferral, tax planning, firm value, future profitability, returns

2.

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 (34,589)
Citation 2

Abstract:

3.

The Effect of Using a Lattice Model to Estimate Reported Option Values

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Vol. 32, No. 1, pp. 193-222, McCombs Research Paper Series No. ACC-02-09
Number of pages: 50 Posted: 04 Jun 2008 Last Revised: 24 Jun 2015
Brian Bratten, Ross Jennings and Casey M. Schwab
University of Kentucky - Von Allmen School of Accountancy, University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 359 (58,823)

Abstract:

stock options, valuation models, SFAS 123R, fair values

4.

The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors

McCombs Research Paper Series No. ACC-04-10
Number of pages: 46 Posted: 02 Aug 2010 Last Revised: 05 Jan 2012
Lillian F. Mills, Sarah E. Nutter and Casey M. Schwab
University of Texas at Austin - McCombs School of Business, George Mason University - Accounting Program and Indiana University - Kelley School of Business - Department of Accounting
Downloads 351 (54,397)
Citation 3

Abstract:

political costs, market competition, bargaining power, effective tax rates, contracts, taxes

Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning

Number of pages: 47 Posted: 12 Jan 2013 Last Revised: 20 Aug 2013
Benjamin C. Ayers, Andrew C. Call and Casey M. Schwab
University of Georgia, Arizona State University (ASU) - School of Accountancy and Indiana University - Kelley School of Business - Department of Accounting
Downloads 174 (136,491)

Abstract:

cash flow forecasts, tax planning

Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning

2013 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 48 Posted: 13 Feb 2013
Benjamin C. Ayers, Andrew C. Call and Casey M. Schwab
University of Georgia, Arizona State University (ASU) - School of Accountancy and Indiana University - Kelley School of Business - Department of Accounting
Downloads 163 (144,688)

Abstract:

cash flow forecasts, tax planning

6.

The Effect of the Domestic Production Activities Deduction on Corporate Payout Behavior

Number of pages: 40 Posted: 13 Feb 2008 Last Revised: 06 Jun 2014
Jennifer L. Blouin, Linda K. Krull and Casey M. Schwab
University of Pennsylvania - Accounting Department, University of Oregon and Indiana University - Kelley School of Business - Department of Accounting
Downloads 222 (89,875)

Abstract:

Corporate Taxation, Payout Policy, Repurchases, Section 199

7.

The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values

Accounting, Organizations and Society, Vol. 52, pp. 32-49, 2016
Number of pages: 54 Posted: 07 Feb 2015 Last Revised: 22 Jul 2016
Brian Bratten, Ross Jennings and Casey M. Schwab
University of Kentucky - Von Allmen School of Accountancy, University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 85 (157,218)

Abstract:

Employee stock options, fair values, disclosure quality, complex estimates

8.

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 (141,620)

Abstract:

Tax avoidance, reputational costs, media attention

9.

Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings

Accounting Review, Vol. 90, No. 1, January 2015
Posted: 13 Jun 2013 Last Revised: 08 Jan 2015
Benjamin C. Ayers, Casey M. Schwab and Steven Utke
University of Georgia, Indiana University - Kelley School of Business - Department of Accounting and University of Connecticut - Department of Accounting

Abstract:

Permanently Reinvested Earnings, Mandatory Disclosure, Voluntary Disclosure, Tax

Financial Constraints and Cash Tax Savings

Rotman School of Management Working Paper No. 2163766
Posted: 19 Oct 2012 Last Revised: 15 Sep 2015
Alexander Edwards, Casey M. Schwab and Terry J. Shevlin
University of Toronto - Rotman School of Management, Indiana University - Kelley School of Business - Department of Accounting and University of California-Irvine

Abstract:

Tax avoidance, Cash taxes, Financial constraints

Financial Constraints and the Incentive for Tax Planning

2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Posted: 14 Feb 2013
Alexander Edwards, Casey M. Schwab and Terry J. Shevlin
University of Toronto - Rotman School of Management, Indiana University - Kelley School of Business - Department of Accounting and University of California-Irvine

Abstract:

tax planning, cash taxes, financial constraints, government revenues