Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity

By Petro Lisowsky, Leslie A. Robinson, Andrew P. Schmidt. 2012

254 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/644313da91a2cc012effa19bcb9573703fdd6a7b

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jennifer Blouin
2. Christopher S. Armstrong
3. Terry Shevlin
4. David F. Larcker
5. Jimmy Lee
6. Iftekhar Hasan
7. C. Lim
8. Bill Francis

In Economics and Econometrics

1. Jennifer Blouin
2. Terry Shevlin
3. James Stekelberg
4. Bill Francis
5. Iftekhar Hasan
6. David A. Guenther
7. B. Williams
8. Stephen J. Lusch

Citations in the corpus

• Taxes and Financial Constraints: Evidence from Linguistic Cues (2015, unknown): “These data are more comprehensive than that existing to date in Compustat (Lisowsky et al. (2013)).”
• Does Tax Risk Affect Investor Valuation of Tax Avoidance? (2017, background): “However, Lisowsky, Robinson, and Schmidt (2013) use confidential tax return data to validate that UTBs are correlated with a firm’s likelihood of engaging in tax shelters, suggesting that UTBs may be informative to investors despite the subjectivity inherent in their calculation.”
• Corporate Governance, Incentives, and Tax Avoidance (2015, background): “- 5 research is useful, it provides little insight regarding why some firms seem to avoid taxes using tax planning more than others (Shackelford and Shevlin, 2001). This gap in the literature spurred a series of papers that more directly examine the determinants of tax avoidance. For example, Dyreng”
• Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014, unknown): “…non-compliance and illegal shelters, prior research has used actual incidences of IRS audit adjustments (e.g., Mills, 1998; Mills and Sansing, 2000) and tax sheltering information obtained from the firm’s tax return on Form 8886 or IRS Schedule M-3 (e.g, Lisowsky, Robinson, and Schmidt, 2013).”
• Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness (2014, methodology): “Extant studies identify a wide range of determinants of tax aggressiveness such as various firm attributes, compensation incentives, and manager fixed effects (e.g., Gupta and Newberry 1997; Phillips 2003; Wilson 2009; Dyreng et al. 2010; Rego and Wilson 2012; Lisowsky et al. 2013).”