David A

18 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0001-8640-6025

University of Oregon

Publications

• How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach — The Accounting Review 2023
• Implicit Tax, Tax Incidence, and Pretax Returns — The Accounting Review 2023 (name-matched, not ORCID-linked)
• Allocation of Internal Cash Flow when Firms Pay Less Tax — The Accounting Review 2020
• Tax Uncertainty and Incremental Tax Avoidance — The Accounting Review 2019
• Is Tax Avoidance Related to Firm Risk? — The Accounting Review 2017 (name-matched, not ORCID-linked)
• Do Socially Responsible Firms Pay More Taxes? — The Accounting Review 2016 (name-matched, not ORCID-linked)
• Unintended Consequences of LIFO Repeal: The Case of the Oil Industry — The Accounting Review 2012 (name-matched, not ORCID-linked)
• The Effect of Tax-Exempt Investors and Risk on Stock Ownership and Expected Returns — The Accounting Review 2010 (name-matched, not ORCID-linked)
• Fundamentals of shareholder tax capitalization☆ — Journal of Accounting and Economics 2006 (name-matched, not ORCID-linked)
• The Valuation Relevance of Reversing Deferred Tax Liabilities — The Accounting Review 2004 (name-matched, not ORCID-linked)
• Financial Reporting Environments and International Capital Mobility — Journal of Accounting Research 2003 (name-matched, not ORCID-linked)
• Discussion of Empirical Evidence on the Evolution of International Earnings — The Accounting Review 2002 (name-matched, not ORCID-linked)
• Valuation of the Firm in the Presence of Temporary Book‐Tax Differences: The Role of Deferred Tax Assets and Liabilities — The Accounting Review 2000 (name-matched, not ORCID-linked)
• Capital gains tax rates and the cost of capital for small business: evidence from the IPO market — Journal of Financial Economics 1999 (name-matched, not ORCID-linked)
• Inventory Accounting Method and Earnings-Price Ratios* — Contemporary Accounting Research 1999 (name-matched, not ORCID-linked)
• Financial reporting, tax costs, and book-tax conformity — Journal of Accounting and Economics 1997 (name-matched, not ORCID-linked)
• The relation between tax rates and pre-tax returns direct evidence from the 1981 and 1986 tax rate reductions☆ — Journal of Accounting and Economics 1994 (name-matched, not ORCID-linked)
• The “LIFO Reserve” and the Value of the Firm: Theory and Empirical Evidence* — Contemporary Accounting Research 1993 (name-matched, not ORCID-linked)