Michael Kinney

Texas A&M University - Department of Accounting

Associate Professor

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

16

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SSRN CITATIONS
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Top 36,764

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3

CROSSREF CITATIONS

12

Scholarly Papers (16)

1.

Managing Earnings by Manipulating Inventory: The Effects of Cost Structure and Valuation Method

Number of pages: 50 Posted: 02 Jul 2007 Last Revised: 30 Jun 2012
Kirsten A. Cook, George Ryan Huston and Michael Kinney
Texas Tech University - Area of Accounting, Arizona State University (ASU) - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 2,126 (6,477)
Citation 1

Abstract:

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earnings management, inventory, production, real activities management

2.

Can Short Sellers Anticipate Accounting Restatements?

AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 41 Posted: 15 Sep 2004
Jap Efendi, Michael Kinney and Edward P. Swanson
University of Texas at Arlington, Texas A&M University - Department of Accounting and Texas A&M University - Mays Business School
Downloads 863 (26,766)
Citation 13

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restatements, short selling, short interest

3.

An Analysis of the Tax Holiday for Repatriation Under the Jobs Act

Tax Notes, Vol. 120, No. 8, 2008
Number of pages: 10 Posted: 14 Oct 2013 Last Revised: 22 Oct 2013
Roy Clemons and Michael Kinney
New Mexico State University and Texas A&M University - Department of Accounting
Downloads 334 (89,642)
Citation 3

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american jobs creation act, repatriation, tax holiday, homeland, tax policy

4.

Marketing Supply Chain Using B2B Buy-Side E-Commerce Systems: Does Adoption Impact Financial Performance?

Academy of Marketing Studies Journal, 2012, Mays Business School Research Paper No. 2113680
Number of pages: 33 Posted: 20 Jul 2012
University of Texas at Arlington, Texas A&M University - Department of Accounting, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 292 (103,842)

Abstract:

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Supply chain, marketing, B2B, e-commerce, operating performance

5.

US Corporate Tax Reform: Why is a Worldwide Tax System Absent from the Debate?

Tax Notes International, Vol. 71, No. 12, 2013, Mays Business School Research Paper No. 2329687
Number of pages: 7 Posted: 24 Sep 2013 Last Revised: 23 May 2019
Roy Clemons and Michael Kinney
New Mexico State University and Texas A&M University - Department of Accounting
Downloads 146 (199,858)

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international, worldwide, territorial, tax reform, tax policy, corporate

6.

US Corporate Tax Reform and Financial Reporting Incentives

Tax Notes, Vol. 141, No. 1, 2013
Number of pages: 8 Posted: 15 Oct 2013 Last Revised: 22 Oct 2013
Roy Clemons, Kirsten A. Cook and Michael Kinney
New Mexico State University, Texas Tech University - Area of Accounting and Texas A&M University - Department of Accounting
Downloads 96 (272,297)

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financial reporting incentives, corporate tax reform, lock-out effect, repatriation

7.

Political Scrutiny and Tax Law Compliance: Evidence from the American Jobs Creation Act of 2004

Journal of American Taxation Association 2014, Vol. 36, No. 2, 1-26
Number of pages: 45 Posted: 15 May 2014 Last Revised: 06 Feb 2015
Jian Cao, Yunhao Chen, Roy Clemons and Michael Kinney
Florida Atlantic University, Florida International University, New Mexico State University and Texas A&M University - Department of Accounting
Downloads 62 (351,022)

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American Jobs Creation Act; political costs; R&D investment; repatriations; share repurchases

8.

Corporate Responses to the Repatriation Incentive and Domestic Production Activities Deduction of the American Jobs Creation Act of 2004

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50 Posted: 14 Jan 2016
Michael Kinney and Harrison Liu
Texas A&M University - Department of Accounting and University of Texas at San Antonio - Department of Accounting
Downloads 2 (640,107)

Abstract:

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American Jobs Creation Act, Repatriation, Domestic production activities duduction, tax

9.

How to Discuss a Paper: Developing and Showcasing Your Scholarly Skills

Issues in Accounting Education, Vol. 31, No. 2, 2016, Mays Business School Research Paper No. 2388922
Posted: 02 Feb 2014 Last Revised: 20 Apr 2018
Kirsten A. Cook, Matt Hart, Michael Kinney and Derek Oler
Texas Tech University - Area of Accounting, Texas Tech University, Texas A&M University - Department of Accounting and Texas Tech University - Rawls College of Business

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accounting research, doctoral education, discussing, reviewing

10.

The Lock-Out Effect of the U.S. Worldwide Tax System: An Evaluation of the Repatriation Tax Holiday

Tax Notes International, Vol. 63, No. 8, 2011
Posted: 15 Oct 2013 Last Revised: 22 Oct 2013
Roy Clemons and Michael Kinney
New Mexico State University and Texas A&M University - Department of Accounting

Abstract:

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lock-out effect, corporate tax, repatriation, jobs act, american jobs creation act

11.

Effects of the American Jobs Creation Act of 2004 on the U.S. Energy Industry

Oil, Gas and Energy Quarterly, Vol. 57, No. 2, 2008
Posted: 15 Oct 2013 Last Revised: 21 Dec 2015
Roy Clemons and Michael Kinney
New Mexico State University and Texas A&M University - Department of Accounting

Abstract:

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repatriation, tax holiday

12.

Jit Adoption: The Effects of Lifo Reserves and Financial Reporting and Tax Incentives

Contemporary Accounting Research, Forthcoming
Posted: 03 Feb 2004
Michael Kinney and William F. Wempe
Texas A&M University - Department of Accounting and Texas Christian University - M.J. Neeley School of Business

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Earnings management, Just-In-Time, LIFO reserves, LIFO liquidations

13.

Jit Adoption: The Effects of Inventory Valuation Method, Lifo Reserves, and Financial Reporting and Tax Incentives

Posted: 26 Feb 2002
Michael Kinney and William F. Wempe
Texas A&M University - Department of Accounting and Texas Christian University - M.J. Neeley School of Business

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Earnings management; Just-in-time; LIFO reserve; LIFO liquidations

14.

Further Evidence on the Extent and Origins of Jit's Profitability Effects

The Accounting Review, January 2002
Posted: 20 Feb 2002
Michael Kinney and William F. Wempe
Texas A&M University - Department of Accounting and Texas Christian University - M.J. Neeley School of Business

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Just-in-time; Inventory management; Production technology

15.

An Analysis of the Relative U.S. Tax Burden of U.S. Corporations Having Substantial Foreign Ownership

National Tax Journal, March 2000
Posted: 02 Jun 2000
Michael Kinney and Janice Lawrence
Texas A&M University - Department of Accounting and affiliation not provided to SSRN

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16.

Smoothing, Big Baths, and Special Items

Posted: 30 Apr 1998
Michael Kinney and Robert Trezevant
Texas A&M University - Department of Accounting and University of Southern California - Leventhal School of Accounting

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