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Keywords: tax planning
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Journal Articles
The Accounting Review 1–27.
Published: 30 January 2024
... find no consistent evidence that private firms are more aggressive tax planners. We then examine whether private firms’ tax planning differs from that of public firms more generally. We find that private firms engage in more conforming tax planning (planning that also reduces pretax accounting income...
Journal Articles
The Accounting Review (2024) 99 (1): 1–29.
Published: 01 January 2024
... of Accounting, Iowa City, IA, USA. Supplemental material is available online, as linked in the text. Editor’s note: Accepted by Michael P. Donohoe, under the Senior Editorship of W. Robert Knechel. 01 04 2021 07 06 2023 30 06 2023 2024 tax planning consumers...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (6): 233–261.
Published: 01 October 2022
... Court (as in the case of Apple). Finally, the high-profile and international regulatory efforts aimed at curbing international tax planning (e.g., the OECD's BEPS project) suggest that U.S. MNEs may face pressure to increase their investment in low-tax jurisdictions where they report taxable...
Journal Articles
The Accounting Review (2022) 97 (4): 1–26.
Published: 01 July 2022
...Andrew A. Acito; Michelle Nessa ABSTRACT We provide large sample evidence of law firms facilitating U.S. publicly traded companies' tax planning, investigate when evidence of law firm involvement is strongest, and examine some tax planning mechanisms law firms facilitate. Because companies' tax...
Journal Articles
The Accounting Review (2020) 95 (1): 259–285.
Published: 01 January 2020
... that reducing income tax expense is a means of meeting earnings expectations. We find that effective tax rates are lower after clawback adoption due to increased investments in tax planning. We identify three tax planning activities that clawback companies invest in to lower effective tax rates: purchases...
Journal Articles
The Accounting Review (2019) 94 (6): 1–30.
Published: 01 November 2019
... avoidance is related to firm performance. conforming tax avoidance capital market pressure tax planning private firms Accounting research has long examined corporate tax practices, especially income tax avoidance. Recent studies focus almost exclusively on tax strategies that reduce income...
Journal Articles
The Accounting Review (2019) 94 (5): 219–246.
Published: 01 September 2019
...Shane M. Heitzman; Maria Ogneva ABSTRACT We find evidence that equity returns increase with the propensity for tax planning in a firm's industry. This risk premium is imposed on all firms in the industry, even those that are less aggressive than their peers. The industry-based risk premium...
Journal Articles
The Accounting Review (2019) 94 (5): 83–116.
Published: 01 September 2019
... conversations with Tim Wach, and help with data collection from Max Schuchard. Editor's note: Accepted by Gregory S. Miller, under the Senior Editorship of Mark L. DeFond. January 2016 November 2018 © 2019 American Accounting Association. 2019 role of the media tax planning...
Journal Articles
The Accounting Review (2019) 94 (1): 45–69.
Published: 01 January 2019
...Karthik Balakrishnan; Jennifer L. Blouin; Wayne R. Guay ABSTRACT We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it can simultaneously increase the financial complexity of the organization...
Includes: Supplementary data
Journal Articles
The Accounting Review (2016) 91 (6): 1647–1670.
Published: 01 November 2016
... avoidance tax planning cost of equity Dyreng, Hanlon, and Maydew (2008) document that many U.S. corporations exhibit low long-run cash effective tax rates. 1 Presumably, such persistent tax avoidance must have some beneficial effects for shareholders, which explains why firms provide...
Includes: Supplementary data
Journal Articles
The Accounting Review (2016) 91 (3): 859–881.
Published: 01 May 2016
...Alexander Edwards; Casey Schwab; Terry Shevlin ABSTRACT We investigate the association between financial constraints and cash savings generated through tax planning. We predict that an increase in financial constraints leads firms to increase internally generated funds via tax planning. We measure...
Includes: Supplementary data
Journal Articles
The Accounting Review (2014) 89 (3): 991–1023.
Published: 01 May 2014
...John R. Graham; Michelle Hanlon; Terry Shevlin; Nemit Shroff ABSTRACT We analyze survey responses from nearly 600 corporate tax executives to investigate firms' incentives and disincentives for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which...
Includes: Supplementary data