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The evolution of capital structure and operating performance after leveraged buyouts : evidence from U.S. corporate tax returns
Cohn, Jonathan B.; Mills, Lillian F.; Towery, Erin M. - In: Journal of financial economics 111 (2014) 2, pp. 469-494
Persistent link: https://www.econbiz.de/10010255494
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Sources of value creation in private equity buyouts of private firms
Cohn, Jonathan B.; Hotchkiss, Edith; Towery, Erin M. - In: Review of finance : journal of the European Finance … 26 (2022) 2, pp. 257-285
Persistent link: https://www.econbiz.de/10013188533
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The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections : the case of FIN 48 and multistate tax avoidance
Gupta, Sanjay; Mills, Lillian F.; Towery, Erin M. - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 203-229
Persistent link: https://www.econbiz.de/10010472017
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The Evolution of Capital Structure and Operating Performance after Leveraged Buyouts : Evidence from U.S. Corporate Tax Returns
Cohn, Jonathan B. - 2017
This study uses corporate tax return data to examine the evolution of firms' financial structure and performance after leveraged buyouts (LBOs) for a comprehensive sample of 317 LBOs taking place between 1995 and 2007. We find little evidence of operating improvements subsequent to an LBO,...
Persistent link: https://www.econbiz.de/10012976159
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Unintended consequences of linking tax return disclosures to financial reporting for income taxes : evidence from Schedule UTP
Towery, Erin M. - In: The accounting review : a publication of the American … 92 (2017) 5, pp. 201-226
Persistent link: https://www.econbiz.de/10011762793
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Tax Reporting Behavior Under Audit Certainty
Ayers, Benjamin C.; Seidman, Jeri K.; Towery, Erin M. - In: Contemporary Accounting Research 36 (2018) 1, pp. 326-358
Persistent link: https://www.econbiz.de/10012087046
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One size does not fit all : how the uniform rules of FIN 48 affect the relevance of income tax accounting
Robinson, Leslie; Stomberg, Bridget; Towery, Erin M. - In: The accounting review : a publication of the American … 91 (2016) 4, pp. 1195-1217
Persistent link: https://www.econbiz.de/10011520930
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How do IRS resources affect the corporate audit process?
Nessa, Michelle; Schwab, Casey M.; Stomberg, Bridget; … - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 311-338
Persistent link: https://www.econbiz.de/10012257844
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Five things economists and lawyers can learn from accountants : an illustration using the domestic production activities deduction
Mills, Lillian F. - In: National tax journal 59 (2006) 3, pp. 585-597
Persistent link: https://www.econbiz.de/10003395220
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Discussion of Do firms use the deferred tax asset valuation allowance to manage earnings?
Mills, Lillian F. - In: The journal of the American Taxation Association : a … 23 (2001), pp. 49-51
Persistent link: https://www.econbiz.de/10001708420