Taxes and Financial Reporting

Katharine Diane Drake, University of Arizona-Tucson

Michelle Nessa, Michigan State University

Xiaoli Tian, Ohio State University

Xiaoli Tian, Ohio State University

Corporate In-house Human Capital Investment in Tax Planning - Xia Chen, Singapore Management University; Qiang Cheng, Singapore Management University; Travis K Chow, Singapore Management University; Yanju Liu, Singapore Management University

Corporate Tax Aggressiveness and Managerial Rent Extraction: Evidence from Insider Trading - Sung Gon Chung, Wayne State University; Beng Wee Wee Goh, Singapore Management University; Kiat Bee Jimmy Lee, Singapore Management University; Terry J Shevlin, University of California-Irvine

The Smoothing and Informativeness of GAAP Effective Tax Rates - Paul Demere, University of Illinois-Urbana-Champaign; Yue Li, University of Illinois at Urbana-Champaign; Petro Lisowsky, University of Illinois-Urbana-Champaign; R. William Snyder, University of Illinois at Urbana-Champaign