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Keywords: taxes
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Journal Articles
The Accounting Review (2022) 97 (2): 267–289.
Published: 01 March 2022
...Shane Heitzman; Rebecca Lester ABSTRACT We examine the relation between corporate cash holdings and tax net operating loss carryforwards (NOLs). The literature demonstrates that firms should distribute cash to shareholders rather than retain it and generate passive investment income taxed at both...
Journal Articles
Journal Articles
The Accounting Review (2017) 92 (3): 1–29.
Published: 01 May 2017
... must record certain “discrete” tax items fully in the quarter in which they occur, polluting these forecasts. We investigate management ETR accuracy, analysts' decisions to mimic management's estimate, analysts' accuracy relative to each other or to management, and dispersion. Our comprehensive...
Journal Articles
The Accounting Review (2013) 88 (5): 1657–1682.
Published: 01 September 2013
...Merle M. Erickson; Shane M. Heitzman; X. Frank Zhang ABSTRACT: This paper examines the implications of tax loss carryback incentives for corporate reporting decisions and capital market behavior. During the 1981 through 2010 sample period, we find that firms increase losses in order to claim...
Journal Articles
The Accounting Review (2013) 88 (3): 977–1005.
Published: 01 May 2013
...Lillian F. Mills; Sarah E. Nutter; Casey M. Schwab ABSTRACT We investigate whether politically sensitive contractors pay higher taxes and whether their bargaining power reduces these tax costs. Using federal contractor data, we develop a new composite measure of political sensitivity that captures...
Journal Articles
The Accounting Review (2012) 87 (5): 1603–1639.
Published: 01 September 2012
...Jeffrey L. Hoopes; Devan Mescall; Jeffrey A. Pittman ABSTRACT We extend research on the determinants of corporate tax avoidance to include the role of Internal Revenue Service (IRS) monitoring. Our evidence from large samples implies that U.S. public firms undertake less aggressive tax positions...