Taxes and Financial Reporting

Andrew Bird, Carnegie Mellon University

Bridget Stomberg, Indiana University

Jennifer L. Blouin, University of Pennsylvania

Bridget Stomberg, Indiana University

Mind the Gap: Determinants and Implications of the Difference between Tax Expense and Tax Paid - Xi Chen, University of Houston-Houston; Allison Koester, Georgetown University; Terry J Shevlin, University of California-Irvine

The Determinants of Segment-level Tax Expense Disclosure - Logan B Steele, University of Wisconsin-Madison; Fabio Gaertner, University of Wisconsin-Madison; Daniel Patrick Lynch, University of Wisconsin-Madison

The Persistence and Pricing Implications of Changes in Multinational Firms’ Foreign Cash Holdings - Xi Chen, University of Houston-Houston; Peng-chia Chiu, The Chinese University of Hong Kong; Terry J Shevlin, University of California-Irvine