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

11

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3,570

CITATIONS
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Top 24,023

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11

Scholarly Papers (11)

1.

U.S. Multinational Corporations’ Foreign Cash Holdings: An Empirical Estimate and Its Valuation Consequences

Number of pages: 60 Posted: 13 Jun 2013 Last Revised: 18 Apr 2018
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 791 (29,594)
Citation 2

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2.

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 529 (50,528)
Citation 5

Abstract:

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

3.

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 - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 489 (55,808)
Citation 3

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

4.

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 398 (71,739)
Citation 1

Abstract:

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

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 199 (149,452)

Abstract:

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cash flow forecasts, tax planning

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 190 (156,179)

Abstract:

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cash flow forecasts, tax planning

6.

The Incidence, Valuation and Management of Tax-related Reputational Costs: Evidence from a Period of Protest

Number of pages: 50 Posted: 09 Apr 2016 Last Revised: 23 Oct 2017
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 344 (85,042)

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tax avoidance, reputational costs, media attention

7.

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 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 329 (89,395)

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Corporate Taxation, Payout Policy, Repurchases, Section 199

8.

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 184 (160,807)

Abstract:

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

9.

Extreme ETRs: When Effective Tax Rates Capture Something Other than Tax Avoidance

Kelley School of Business Research Paper No. 18-92
Number of pages: 53 Posted: 26 Nov 2018 Last Revised: 09 Jun 2019
Casey M. Schwab, Bridget Stomberg and Junwei Xia
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business
Downloads 117 (233,121)

Abstract:

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corporate tax, tax avoidance, accounting for income taxes, effective tax rate

10.

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

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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

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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:

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tax planning, cash taxes, financial constraints, government revenues