Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?: tax reserves and tax shelter activity

By Petro Lisowsky, Leslie A. Robinson, Andrew P. Schmidt. 2013

200 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/72908a416d8122c285aa9ecd607fa66c15e936b7

How researchers see this paper

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In Accounting

1. Terry Shevlin
2. Jennifer Blouin
3. Christopher S. Armstrong
4. Michelle Hanlon
5. David F. Larcker
6. Edward L. Maydew
7. Jimmy Lee
8. Tao Chen

In Economics and Econometrics

1. Terry Shevlin
2. Jennifer Blouin
3. Michelle Hanlon
4. Edward L. Maydew
5. Tao Chen
6. James Stekelberg
7. Chen Lin
8. C. Lim

Citations in the corpus

• Corporate Governance, Incentives, and Tax Avoidance (2015, methodology): “9 As recommended by Lisowsky et al. (2013), we delete observations with missing Compustat data for ENDFIN48BAL.”
• The taxman cometh: Does tax uncertainty affect corporate cash holdings? (2017, background): “For example, Compustat sometimes reports an amount as missing when the amount is actually nonzero and sometimes reports the amount in Compustat as billions rather than millions (Lisowsky et al. 2013).”
• Does Information Asymmetry Affect Corporate Tax Aggressiveness? (2017, background): “5 These factors include firm characteristics (e.g., Wilson (2009), Lisowsky, Robinson, and Schmidt (2013)), corporate governance (e.g., Desai and Dharmapala (2006)), ownership structure (e.g., Chen, Chen, Cheng, and Shevlin (2010), McGuire, Wang, and Wilson (2014)), executives (e.g., Dyreng,…”
• The effect of corporate tax avoidance on the cost of equity (2013, methodology): “We use the tax shelter prediction score based on Lisowsky (2010), and the predicted unrecognized tax benefit (UTB) based on Lisowsky et al. (2013).”
• Taxes and Financial Constraints: Evidence from Linguistic Cues (2015, unknown): “Our main sample starts with Compustat firms, requiring complete and non-missing financial information from 1994 to 2011.”
• Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness (2014, unknown): “2 Examples include Gupta and Newberry (1997), Phillips (2003), Rego (2003), Desai and Dharmapala (2006), Wilson (2009), Rego and Wilson (2012), and Lisowsky, Robinson, and Schmidt (2013).”
• Corporate Political Connections and Tax Aggressiveness (2013, unknown): “Using IRS confidential tax shelter data, Lisowsky et al. (2013) provide empirical support for this claim by documenting a strong and robust association between the ending balance of total UTBs and tax shelter participation.”