Richard Sansing

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

ORCID: 0000-0001-7911-4980

Dartmouth College, 100 Tuck Hall, Hanover, NH, USA; Tilburg University, Tilburg, The Netherlands

Publications

• Taxing multinational income based on value creation versus value realization: an industry perspective — Review of Accounting Studies 2024
• Implicit Tax, Tax Incidence, and Pretax Returns — The Accounting Review 2023
• Corporate tax avoidance: data truncation and loss firms — Review of Accounting Studies 2018
• Development Cost Capitalization During R&D Races† — Contemporary Accounting Research 2017
• Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement† — Contemporary Accounting Research 2015
• When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial? — The Accounting Review 2013 (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)
• Multinational Taxation and R&D Investments — The Accounting Review 2012 (name-matched, not ORCID-linked)
• FIN 48 and Tax Compliance — The Accounting Review 2010 (name-matched, not ORCID-linked)
• The effect of “invisible” tax preferences on investment and tax preference measures☆ — Journal of Accounting and Economics 2008
• Taxation of International Investment and Accounting Valuation* — Contemporary Accounting Research 2008
• Governing private foundations using the tax law☆ — Journal of Accounting and Economics 2006
• Fundamentals of shareholder tax capitalization☆ — Journal of Accounting and Economics 2006
• Who Benefits from Inconsistent Multinational Tax Transfer-Pricing Rules?* — Contemporary Accounting Research 2006
• The Valuation Relevance of Reversing Deferred Tax Liabilities — The Accounting Review 2004 (name-matched, not ORCID-linked)
• Strategic Tax and Financial Reporting Decisions: Theory and Evidence* — Contemporary Accounting Research 2000
• 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)
• Relationship-Specific Investments and the Transfer Pricing Paradox — Review of Accounting Studies 1999
• Accounting and the credibility of management forecasts* — Contemporary Accounting Research 1992
• Tax Loss Carryovers in a Competitive Environment* — Contemporary Accounting Research