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Daniel Lynch
Daniel Lynch
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Titolo
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Citata da
Anno
The effects of regulatory scrutiny on tax avoidance: An examination of SEC comment letters
TR Kubick, DP Lynch, MA Mayberry, TC Omer
The Accounting Review 91 (6), 1751-1780, 2016
3292016
Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns
TR Kubick, DP Lynch, MA Mayberry, TC Omer
The Accounting Review, 2014
3242014
Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre‐and Post‐FIN 48 Periods
S Gupta, RC Laux, DP Lynch
Contemporary Accounting Research 33 (3), 1044-1074, 2016
205*2016
Supplier internal control quality and the duration of customer-supplier relationships
AM Bauer, D Henderson, DP Lynch
The Accounting Review 93 (3), 59-82, 2018
962018
Debt and Taxes? The Effect of Tax Cuts & Jobs Act of 2017 Interest Limitations on Capital Structure
RD Carrizosa, FB Gaertner, DP Lynch
The Journal of the American Taxation Association 45 (2), 1-22, 2023
722023
The effects of the Tax Cuts and Jobs Act of 2017 on defined benefit pension contributions
FB Gaertner, DP Lynch, ME Vernon
Contemporary Accounting Research 37 (4), 1990-2019, 2020
522020
Trade‐offs between tax and financial reporting benefits: Evidence from purchase price allocations in taxable acquisitions
D Lynch, M Romney, B Stomberg, D Wangerin, JR Robinson
Contemporary Accounting Research 36 (3), 1223-1262, 2019
492019
The effects of changes in state tax enforcement on corporate income tax collections
S Gupta, DP Lynch
The Journal of the American Taxation Association 38 (1), 125-143, 2016
492016
Proprietary Costs and the Reporting of Segment-level Tax Expense
J Deng, FB Gaertner, DP Lynch, L Steele
Journal of the American Taxation Association, 2020
39*2020
Trends in the sources of permanent and temporary book-tax differences during the Schedule M-3 era
FB Gaertner, SK Laplante, DP Lynch
National Tax Journal 69 (4), 785-807, 2016
372016
The determinants and unintended consequences of expanded audit reporting: Evidence from tax-related key audit matters
D Lynch, A Mandell, LM Rousseau
Available at SSRN 3689349, 2021
312021
Internal Information Quality and State Tax Planning
SK Laplante, DP Lynch, ME Vernon
Contemporary Accounting Research 38 (4), 2589-2621, 2021
222021
Investing in the corporate tax function: The effects of remediating material weaknesses in internal control on tax avoidance
D Lynch
MICHIGAN STATE UNIVERSITY, 2014
152014
YOU DON’T KNOW WHAT YOU DON’T KNOW: IMPROVEMENTS IN INVESTMENT EFFICIENCY PRIOR TO A MANDATED ACCOUNTING CHANGE
D Christensen, D Lynch, C Partridge
Available at SSRN 3825083, 2021
142021
Just BEAT It
SK Laplante, C Lewellen, D Lynch, DMP Samuel
Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT …, 2021
102021
Earnings Management around the Tax Cuts and Jobs Act of 2017
D Lynch, M Pflitsch, M Stich
92021
“Just BEAT It” Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?
SK Laplante, C Lewellen, D Lynch, DMP Samuel
Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT …, 2021
92021
Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?
KD Allee, DP Lynch, KR Petroni, JH Schroeder
Contemporary Accounting Research 32 (2), 736-762, 2015
92015
Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?
Z King, D Lynch, B Stomberg, S Utke
Available at SSRN 3455659, 2024
8*2024
Debt and taxes
R Carrizosa, FB Gaertner, D Lynch
The Effect of TCJA interest limitations on capital structure [Working paper], 2019
72019
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