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An examination of firms’ responses to tax forgiveness

Shevlin, Terry; Thornock, Jacob; Williams, Braden - In: Review of accounting studies 22 (2017) 2, pp. 577-607

Persistent link: https://www.econbiz.de/10011690173

Measuring income tax accrual quality

Choudhary, Preeti; Koester, Allison; Shevlin, Terry - In: Review of accounting studies 21 (2016) 1, pp. 89-139

Persistent link: https://www.econbiz.de/10011448209

Real effects of accounting rules : evidence from multinational firms’ investment location and profit repatriation decisions

Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry - In: Journal of accounting research 49 (2011) 1, pp. 137-185

Persistent link: https://www.econbiz.de/10008900879

A tale of two forecasts : an analysis of mandatory and voluntary effective tax rate forecasts

Chen, Novia X.; Chi, Sabrina; Shevlin, Terry - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 161-186

Persistent link: https://www.econbiz.de/10014374967

The decreasing trend in U.S. cash effective tax rates : the role of growth in pre-tax income

Edwards, Alexander; Kubata, Adrian; Shevlin, Terry - In: The accounting review : a publication of the American … 96 (2021) 5, pp. 230-261

Persistent link: https://www.econbiz.de/10012643673

Taxes in non-GAAP reporting : evidence of strategic behavior in selecting tax rates applied to exclusions

Chen, Novia Xi; Chiu, Peng-Chia; Shevlin, Terry; Wang, Jiani - In: Management science : journal of the Institute for … 69 (2023) 5, pp. 3100-3120

Persistent link: https://www.econbiz.de/10014305483

Measuring Income Tax Accrual Quality

Choudhary, Preeti - 2015

This paper develops and validates a measure of tax accrual quality. Tax accrual quality captures variation in the extent to which the income tax accrual maps into income tax-related cash flows, with lower variation indicating a higher quality tax accrual. Low tax accrual quality arises from (1)...

Persistent link: https://www.econbiz.de/10013035969