Book-tax differences and Internal Revenue Service adjustments LF Mills Journal of Accounting research 36 (2), 343-356, 1998 | 937 | 1998 |
Last‐chance earnings management: using the tax expense to meet analysts' forecasts DS Dhaliwal, CA Gleason, LF Mills Contemporary accounting research 21 (2), 431-459, 2004 | 842 | 2004 |
The influence of tax and nontax costs on book‐tax reporting differences: Public and private firms LF Mills, KJ Newberry Journal of the American Taxation Association 23 (1), 1-19, 2001 | 717 | 2001 |
Investments in tax planning L Mills, MM Erickson, EL Maydew The Journal of the American Taxation Association 20 (1), 1, 1998 | 707 | 1998 |
Taxes and financial constraints: Evidence from linguistic cues KKF Law, LF Mills Journal of Accounting Research 53 (4), 777-819, 2015 | 402 | 2015 |
An Empirical Examination of Corporate Tax Noncompliance M Hanlon Working Paper, 2005 | 371 | 2005 |
Military experience and corporate tax avoidance KKF Law, LF Mills Review of Accounting Studies 22, 141-184, 2017 | 341 | 2017 |
Materiality and contingent tax liability reporting CA Gleason, LF Mills The Accounting Review 77 (2), 317-342, 2002 | 315 | 2002 |
Using tax return data to simulate corporate marginal tax rates JR Graham, LF Mills Journal of Accounting and Economics 46 (2-3), 366-388, 2008 | 258 | 2008 |
The effect of political sensitivity and bargaining power on taxes: Evidence from federal contractors LF Mills, SE Nutter, CM Schwab The Accounting Review 88 (3), 977-1005, 2013 | 257 | 2013 |
Do auditor‐provided tax services improve the estimate of tax reserves? CA Gleason, LF Mills Contemporary accounting research 28 (5), 1484-1509, 2011 | 252 | 2011 |
Strategic tax and financial reporting decisions: Theory and evidence LF Mills, RC Sansing Contemporary Accounting Research 17 (1), 85-106, 2000 | 252 | 2000 |
Audit fees and book-tax differences M Hanlon, GV Krishnan, LF Mills Journal of the American Taxation Association 34 (1), 55-86, 2012 | 241 | 2012 |
FIN 48 and tax compliance LF Mills, LA Robinson, RC Sansing The Accounting Review 85 (5), 1721-1742, 2010 | 217 | 2010 |
Trends in book-tax income and balance sheet differences L Mills, K Newberry, WB Trautman The Australian National University, 2002 | 210 | 2002 |
Bridging the reporting gap: A proposal for more informative reconciling of book and tax income LF Mills, GA Plesko National Tax Journal 56 (4), 865-893, 2003 | 199 | 2003 |
Do foreign multinationals' tax incentives influence their US income reporting and debt policy? LF Mills, KJ Newberry National Tax Journal 57 (1), 89-107, 2004 | 198 | 2004 |
Do political connections weaken tax enforcement effectiveness? KZ Lin, LF Mills, F Zhang, Y Li Contemporary Accounting Research 35 (4), 1941-1972, 2018 | 196 | 2018 |
The evolution of capital structure and operating performance after leveraged buyouts: Evidence from US corporate tax returns JB Cohn, LF Mills, EM Towery Journal of Financial Economics 111 (2), 469-494, 2014 | 183 | 2014 |
Pre-empting disclosure? Firms’ decisions prior to FIN No. 48 JL Blouin, CA Gleason, LF Mills, SA Sikes The Accounting Review 85 (3), 791-815, 2010 | 182 | 2010 |