lillian mills

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

ORCID: 0000-0003-4746-4673

Publications

• Do accounting earnings provide useful information for state tax revenue forecasts? — Review of Accounting Studies 2025
• Nonrecurring income taxes — Review of Accounting Studies 2024
• Taxes and Haven Activities: Evidence from Linguistic Cues — The Accounting Review 2022
• Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities — The Accounting Review 2021
• Implicit Corporate Taxes and Income Shifting — The Accounting Review 2020
• Pursuing Relevant (Tax) Research — The Accounting Review 2019
• Using IRS data to identify income shifting to foreign affiliates — Review of Accounting Studies 2019
• Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks — Journal of Accounting Research 2019
• Do Political Connections Weaken Tax Enforcement Effectiveness?† — Contemporary Accounting Research 2018
• Does FIN 48 Improve Firms' Estimates of Tax Reserves?† — Contemporary Accounting Research 2018
• Military experience and corporate tax avoidance — Review of Accounting Studies 2017
• IRS and corporate taxpayer effects of geographic proximity☆,☆☆ — Journal of Accounting and Economics 2017
• Forecasting Taxes: New Evidence from Analysts — The Accounting Review 2017
• Taxes and Financial Constraints: Evidence from Linguistic Cues — Journal of Accounting Research 2015
• The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns — Journal of Financial Economics 2014
• The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors — The Accounting Review 2013
• Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves?* — Contemporary Accounting Research 2011
• Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48 — The Accounting Review 2010
• FIN 48 and Tax Compliance — The Accounting Review 2010
• Evidence of differing market responses to beating analysts’ targets through tax expense decreases — Review of Accounting Studies 2008
• Using tax return data to simulate corporate marginal tax rates — Journal of Accounting and Economics 2008
• Discussion of “Taxpayers' Prepayment Positions and Tax Return Preparation Fees”* — Contemporary Accounting Research 2005
• Firms' Off-Balance Sheet and Hybrid Debt Financing: Evidence from Their Book-Tax Reporting Differences — Journal of Accounting Research 2005
• Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* — Contemporary Accounting Research 2004
• Corporate multistate tax planning: benefits of multiple jurisdictions☆ — Journal of Accounting and Economics 2002
• Strategic Tax and Financial Reporting Decisions: Theory and Evidence* — Contemporary Accounting Research 2000