Strategic Tax and Financial Reporting Decisions: Theory and Evidence
By Lillian F. Mills, R. Sansing. 2000
164 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/b3a1af8c0b1d3deda58950b6f599fbe0fa2821d2
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Michelle Hanlon
- Terry Shevlin
- Nemit Shroff
- Lillian F. Mills
- Iftekhar Hasan
- Qiang Wu
- Gordon Richardson
- Thomas C. Omer
In Economics and Econometrics
- Michelle Hanlon
- Terry Shevlin
- Gordon Richardson
- Iftekhar Hasan
- Qiang Wu
- Roman Lanis
- Thomas C. Omer
- Lillian F. Mills
Citations in the corpus
- Do IRS Audits Deter Corporate Tax Avoidance (2012, background): “Most notably, Rice (1992) relies on IRS data to provide evidence that income tax compliance is higher for public firms and firms belonging to regulated industries, and lower for firms located in tax havens.”
- Incentives for Tax Planning and Avoidance: Evidence from the Field (2014, result): “This result is related to prior work that finds that IRS scrutiny discourages tax avoidance (Hoopes, Mescall, and Pittman 2012; Mills and Sansing 2000; Mills 1998, 1996).”
- Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014, methodology): “Mills (1998) and Mills and Sansing (2000) find that tax avoidance as captured by book-tax differences is positively associated with IRS audit risk.”
- An Empirical Examination of Corporate Tax Noncompliance (2005, background): “The deficiency-to-assets ratio is higher than found by Mills (1998) or Mills and Sansing (2000).”
- Audit Fees and Book-Tax Differences (2012, unknown): “For example, Phillips et al. (2003) document that firms that report small positive earnings have a larger deferred tax expense, consistent with these firms managing book income upward to meet the target, but not reporting the additional income for tax purposes.”
- Trends in Book-Tax Income and Balance Sheet Differences (2002, background): “Manzon and Plesko (2001) avoid the difficulty by using financial statement data to estimate taxable income before an option deduction.”
- The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters (2016, background): “Mills (1998) and Mills and Sansing (2000) find a positive association between book-tax differences and IRS proposed audit deficiencies.”