Jeri K. Seidman

University of Virginia - McIntire School of Commerce

P.O. Box 400173

Charlottesville, VA 22904-4173

United States

  • University of Virginia - McIntire School of Commerce

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 6,837

SSRN RANKINGS

Top 6,837

in Total Papers Downloads

7,018

SSRN CITATIONS
Rank 11,400

SSRN RANKINGS

Top 11,400

in Total Papers Citations

23

CROSSREF CITATIONS

73

Scholarly Papers (15)

Actions:
Email selected abstracts
1.

Interpreting the Book-Tax Income Gap as Earnings Management or Tax Sheltering

McCombs Research Paper Series No. ACC-02-10
Number of pages: 47 Posted: 04 Mar 2010 Last Revised: 27 May 2010
Jeri K. Seidman
University of Virginia - McIntire School of Commerce
Downloads 1,122 (20,246)
Citation 15

Abstract:

Loading...

Book-Tax Income Gap, Book-Tax Differences, Tax Sheltering, Earnings Management

2.

Is There Information Content in the Tax Footnote?

Downloads 998 ( 24,084)
Citation 15

Is There Information Content in the Tax Footnote?

Number of pages: 58 Posted: 03 Oct 2010 Last Revised: 20 Sep 2012
Jana Smith Raedy, Jeri K. Seidman and Douglas A. Shackelford
University of North Carolina at Chapel Hill, University of Virginia - McIntire School of Commerce and University of North Carolina Kenan-Flagler Business School
Downloads 625 (45,369)
Citation 19

Abstract:

Loading...

book-tax differences, tax footnote, information content

Is There Information Content in the Tax Footnote?

2011 American Taxation Association Midyear Meeting Paper: JATA Conference, McCombs Research Paper Series No. ACC-01-11
Number of pages: 51 Posted: 11 Feb 2011 Last Revised: 20 Sep 2012
Jana Smith Raedy, Jeri K. Seidman and Douglas A. Shackelford
University of North Carolina at Chapel Hill, University of Virginia - McIntire School of Commerce and University of North Carolina Kenan-Flagler Business School
Downloads 373 (86,121)
Citation 20

Abstract:

Loading...

3.

How Reliably Do Empirical Tests Identify Tax Avoidance?

Downloads 825 ( 31,612)
Citation 1

How Reliably Do Empirical Tests Identify Tax Avoidance?

Rock Center for Corporate Governance at Stanford University Working Paper No. 200, Stanford University Graduate School of Business Research Paper No. 15-5
Number of pages: 41 Posted: 06 Dec 2014 Last Revised: 23 Sep 2019
Lisa De Simone, Jordan Nickerson, Jeri K. Seidman and Bridget Stomberg
University of Texas at Austin, MIT - Sloan, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 825 (31,128)
Citation 1

Abstract:

Loading...

tax avoidance, effective tax rates, book-tax differences, simulated data

How Reliably Do Empirical Tests Identify Tax Avoidance?

Contemporary Accounting Research, Forthcoming
Posted: 22 Nov 2019
Lisa De Simone, Jordan Nickerson, Jeri K. Seidman and Bridget Stomberg
University of Texas at Austin, MIT - Sloan, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business

Abstract:

Loading...

Uncertain Tax Avoidance, Loss Firms, Tax avoidance, Simulated data

4.

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes

Downloads 823 ( 31,712)
Citation 5

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes

Number of pages: 44 Posted: 15 Feb 2007 Last Revised: 03 Mar 2010
James M. Poterba, Nirupama Rao and Jeri K. Seidman
National Bureau of Economic Research (NBER), University of Michigan, Stephen M. Ross School of Business and University of Virginia - McIntire School of Commerce
Downloads 744 (35,835)
Citation 5

Abstract:

Loading...

Book-Tax Differences, Deferred Tax, Revaluation, Tax Policy

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes

NBER Working Paper No. w12923
Number of pages: 50 Posted: 23 Feb 2007 Last Revised: 20 Jun 2007
James M. Poterba, Nirupama Rao and Jeri K. Seidman
National Bureau of Economic Research (NBER), University of Michigan, Stephen M. Ross School of Business and University of Virginia - McIntire School of Commerce
Downloads 79 (337,811)

Abstract:

Loading...

5.

Conflicting Transfer Pricing Incentives and the Role of Coordination

Tuck School of Business Working Paper No. 2010-74
Number of pages: 49 Posted: 17 May 2010 Last Revised: 20 Sep 2016
Jennifer Blouin, Leslie A. Robinson and Jeri K. Seidman
University of Pennsylvania - Accounting Department, Dartmouth College - Tuck School of Business and University of Virginia - McIntire School of Commerce
Downloads 726 (37,628)
Citation 10

Abstract:

Loading...

transfer pricing, income shifting, customs duties, coordination

6.

Corporate Tax Reform, Deferred Taxes, and the Immediate Effect on Book Profits

Number of pages: 25 Posted: 15 Jul 2011
Jana Smith Raedy, Jeri K. Seidman and Douglas A. Shackelford
University of North Carolina at Chapel Hill, University of Virginia - McIntire School of Commerce and University of North Carolina Kenan-Flagler Business School
Downloads 550 (54,180)
Citation 3

Abstract:

Loading...

7.

Equity Compensation and Tax Avoidance: Incentive Effect or Tax Benefits?

Downloads 549 ( 54,297)
Citation 3

Equity Compensation and Tax Avoidance: Incentive Effect or Tax Benefits?

McCombs Research Paper Series No. ACC-03-11
Number of pages: 44 Posted: 12 Apr 2011 Last Revised: 19 Sep 2016
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 322 (101,937)
Citation 3

Abstract:

Loading...

Tax avoidance, equity incentives, tax benefits from equity compensation

Equity Compensation and Tax Sheltering: Are They Negatively Related due to Incentives or Tax Benefits?

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 46 Posted: 05 Aug 2011 Last Revised: 15 Aug 2018
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 227 (146,958)
Citation 3

Abstract:

Loading...

stock option compensation, tax sheltering

8.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

Downloads 335 ( 98,080)
Citation 4

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

McCombs Research Paper Series No. ACC-07-11, Tuck School of Business Working Paper No. 2012-102
Number of pages: 30 Posted: 05 Nov 2011 Last Revised: 28 Sep 2013
Lisa De Simone, Richard C. Sansing and Jeri K. Seidman
University of Texas at Austin, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce
Downloads 335 (97,412)
Citation 4

Abstract:

Loading...

tax compliance, multinational taxation, game theory

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Posted: 13 Feb 2012
Lisa De Simone, Richard C. Sansing and Jeri K. Seidman
University of Texas at Austin, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce

Abstract:

Loading...

9.

Taxpayer Behavior under Audit Certainty

Number of pages: 50 Posted: 23 May 2015 Last Revised: 16 Jun 2017
Benjamin C. Ayers, Jeri K. Seidman and Erin Towery
University of Georgia, University of Virginia - McIntire School of Commerce and University of Georgia
Downloads 328 (100,446)
Citation 9

Abstract:

Loading...

Tax examination; Internal Revenue Service; Coordinated Industry Case program; Tax avoidance

10.

Examining Which Tax Rates Investors Use for Equity Valuation

Number of pages: 44 Posted: 08 Feb 2014 Last Revised: 12 Sep 2017
Kathleen Schuchard, Andrew Schmidt, Jeri K. Seidman and Bridget Stomberg
University of Tennessee, Knoxville, North Carolina State University, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 265 (126,263)

Abstract:

Loading...

Valuation, Tax expense, Stock returns

11.

The Relevance of Tax Cash Flow and Tax Expense

Number of pages: 42 Posted: 18 May 2017 Last Revised: 17 Mar 2019
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads 206 (161,496)
Citation 3

Abstract:

Loading...

Valuation, tax expense, cash taxes paid, disclosure

12.

The Effect of Income-Shifting Aggressiveness on Corporate Investment

Stanford University Graduate School of Business Research Paper No. 18-38
Number of pages: 41 Posted: 26 Aug 2018 Last Revised: 08 Dec 2019
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce
Downloads 149 (214,589)
Citation 5

Abstract:

Loading...

Investment, tax aggressiveness, income shifting

13.

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 37 Posted: 02 Jul 2012
Richard C. Sansing, Jeri K. Seidman and Lisa De Simone
Tuck School of Business at Dartmouth, University of Virginia - McIntire School of Commerce and University of Texas at Austin
Downloads 142 (223,058)
Citation 1

Abstract:

Loading...

14.

Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights

Journal of American Taxation Association, Forthcoming
Posted: 23 Jun 2016 Last Revised: 17 Mar 2017
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business

Abstract:

Loading...

tax avoidance, tax exhaustion, equity incentives

15.

Unprofitable Affiliates and Income Shifting Behavior

Forthcoming, The Accounting Review
Posted: 16 Oct 2013 Last Revised: 02 Jul 2016
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Virginia - McIntire School of Commerce

Abstract:

Loading...

transfer pricing, income shifting, losses