Tax reporting aggressiveness and its relation to aggressive financial reporting MM Frank, LJ Lynch, SO Rego The Accounting Review 84 (2), 467-496, 2009 | 2467 | 2009 |
Tax‐avoidance activities of US multinational corporations SO Rego Contemporary Accounting Research 20 (4), 805-833, 2003 | 1742 | 2003 |
Earnings management: New evidence based on deferred tax expense J Phillips, M Pincus, SO Rego The Accounting Review 78 (2), 491-521, 2003 | 1542 | 2003 |
Equity risk incentives and corporate tax aggressiveness SO Rego, R Wilson Journal of Accounting Research 50 (3), 775-810, 2012 | 1482* | 2012 |
The separation of ownership and control and corporate tax avoidance BA Badertscher, SP Katz, SO Rego Journal of Accounting and Economics 56 (2-3), 228-250, 2013 | 800* | 2013 |
Market reaction to events surrounding the Sarbanes-Oxley Act of 2002 and earnings management H Li, M Pincus, SO Rego The Journal of Law and Economics 51 (1), 111-134, 2008 | 532 | 2008 |
Do managers use the valuation allowance account to manage earnings around certain earnings targets? MM Frank, SO Rego Journal of the American Taxation Association 28 (1), 43-65, 2006 | 386 | 2006 |
Earnings management strategies and the trade‐off between tax benefits and detection risk: To conform or not to conform? BA Badertscher, JD Phillips, M Pincus, SO Rego The Accounting Review 84 (1), 63-97, 2009 | 336 | 2009 |
Does greater tax risk lead to increased firm risk M Hutchens Working Paper, 2015 | 237* | 2015 |
Decomposing changes in deferred tax assets and liabilities to isolate earnings management activities JD Phillips, M Pincus, SO Rego, H Wan Journal of the American Taxation Association 26 (s-1), 43-66, 2004 | 227 | 2004 |
Conforming tax avoidance and capital market pressure BA Badertscher, SP Katz, SO Rego, RJ Wilson The Accounting Review 94 (6), 1-30, 2019 | 215 | 2019 |
The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes R Cazier, S Rego, X Tian, R Wilson Review of Accounting Studies 20, 436-469, 2015 | 187* | 2015 |
Are corporate risk-taking practices indicative of aggressive reporting practices? MM Frank, LJ Lynch, SO Rego, R Zhao The Journal of the American Taxation Association 40 (1), 31-55, 2018 | 110* | 2018 |
Material weaknesses in tax-related internal controls and last chance earnings management CA Gleason, M Pincus, SO Rego The Journal of the American Taxation Association 39 (1), 25-44, 2017 | 99* | 2017 |
Tax avoidance and firm risk: New insights from a latent class mixture model M Hutchens, SO Rego, B Williams The Accounting Review 99 (1), 285-313, 2024 | 61* | 2024 |
Early evidence on the determinants of unrecognized tax benefits RA Cazier, SO Rego, XS Tian, RJ Wilson Early Evidence on the Determinants of Unrecognized Tax Benefits (September …, 2009 | 60 | 2009 |
Market reaction to events surrounding the Sarbanes-Oxley Act of 2002 H Li, M Pincus, SO Rego 2004 Annual Meeting of the American Accounting Association (AAA). Orlando …, 2004 | 56 | 2004 |
Evidence on motivations for downward earnings management BA Badertscher, JD Phillips, M Pincus, SO Rego Available at SSRN 921422, 2009 | 45* | 2009 |
The pricing and performance of supercharged IPOs A Edwards, M Hutchens, SO Rego The Accounting Review 94 (4), 245-273, 2019 | 33 | 2019 |
Does Corporate Tax Avoidance Reduce Individual Investors' Willingness to Own Stock? S Rego, B Williams, R Wilson Kelly School of Business Research Paper, 2021 | 17* | 2021 |