All Stories

  1. Financial reporting effects of tax planning and execution

    Article • November 2025, Edward Elgar Publishing

    Mr Terry J Shevlin

  2. Effects of the 2021 Expanded Child Tax Credit

    Article • Management Science, August 2025, INFORMS

    Mr Terry J Shevlin

  3. Politicians’ Ideology, State Intervention, and Corporate Taxation

    Article • Management Science, July 2025, INFORMS

    Mr Terry J Shevlin

  4. The Deterrence Effects of Tax Whistleblower Laws: Evidence from New York’s False Claims Acts

    Article • Management Science, May 2025, INFORMS

    Mr Terry J Shevlin

  5. A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts

    Article • The Accounting Review, August 2023, American Accounting Association

    Mr Terry J Shevlin

  6. Tax Knowledge Diffusion Through Shared Audit Partners: Evidence From China

    Article • Journal of Accounting Auditing & Finance, June 2023, SAGE Publications

    Mr Terry J Shevlin

  7. Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior in Selecting Tax Rates Applied to Exclusions

    Article • Management Science, May 2023, INFORMS

    Mr Terry J Shevlin

  8. The Effect of Tax Avoidance on Capital Structure Choices

    Article • Journal of the American Taxation Association, March 2023, American Accounting Association

    Mr Terry J Shevlin

  9. Employee Turnover and Firm Performance: Large-Sample Archival Evidence

    Article • Management Science, August 2022, INFORMS

    Mr Terry J Shevlin

  10. The persistence and pricing of changes in multinational firms’ foreign cash holdings

    Article • Review of Accounting Studies, July 2022, Springer Science + Business Media

    Mr Terry J Shevlin

  11. How does the market for corporate control impact tax avoidance? Evidence from international M&A laws

    Article • Review of Accounting Studies, December 2021, Springer Science + Business Media

    Mr Terry J Shevlin

  12. Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

    Article • Journal of Accounting and Economics, August 2021, Elsevier

    Mr Terry J Shevlin

  13. CEO Sports Hobby and Firms' Tax Aggressiveness

    Article • Journal of the American Taxation Association, July 2021, American Accounting Association

    Mr Terry J Shevlin

  14. The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-tax Income

    Article • The Accounting Review, October 2020, American Accounting Association

    Mr Terry J Shevlin

  15. The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings

    Article • The Accounting Review, August 2020, American Accounting Association

    Mr Terry J Shevlin

  16. An overview of academic tax accounting research drawing on U.S. multinational taxation

    Article • Journal of International Accounting Research, July 2020, American Accounting Association

    Mr Terry J Shevlin

  17. Are Online Job Postings Informative to Investors?

    Article • Management Science, May 2020, INFORMS

    Mr Terry J Shevlin

  18. Corporate Tax Avoidance and Debt Costs

    Article • Journal of the American Taxation Association, October 2019, American Accounting Association

    Mr Terry J Shevlin

  19. Macroeconomic effects of corporate tax policy

    Article • Journal of Accounting and Economics, March 2019, Elsevier

    Mr Terry J Shevlin

  20. “U.S. Worldwide Taxation and Domestic Mergers and Acquisitions”, A Discussion

    Article • Journal of Accounting and Economics, September 2018, Elsevier

    Mr Terry J Shevlin

  21. Reflections on My Career: Lessons Learned and Opportunities Missed

    Article • Issues in Accounting Education, February 2018, American Accounting Association

    Mr Terry J Shevlin

  22. The pricing of firms with expected losses/profits: The role of January

    Article • Journal of Business Finance &amp Accounting, November 2017, Wiley

    Mr Terry J Shevlin

  23. The Role of Managerial Ability in Corporate Tax Avoidance

    Article • Management Science, September 2017, INFORMS

    Mr Terry J Shevlin

  24. Book-tax conformity and capital structure

    Article • Review of Accounting Studies, February 2017, Springer Science + Business Media

    Mr Terry J Shevlin

  25. Macroeconomic Effects of Aggregate Corporate Tax Avoidance: A Cross-Country Analysis

    Article • SSRN Electronic Journal, January 2017, Elsevier

    Mr Terry J Shevlin

  26. The Effect of Corporate Tax Avoidance on the Cost of Equity

    Article • The Accounting Review, November 2016, American Accounting Association

    Mr Terry J Shevlin

  27. Internal Governance and Real Earnings Management

    Article • The Accounting Review, July 2016, American Accounting Association

    Mr Terry J Shevlin

  28. Discussion of “Target's Tax Shelter Participation and Takeover Premiums”

    Article • Contemporary Accounting Research, June 2016, Wiley

    Mr Terry J Shevlin

  29. Financial Constraints and Cash Tax Savings

    Article • The Accounting Review, May 2016, American Accounting Association

    Mr Terry J Shevlin

  30. Firm-Specific Estimates of Differential Persistence and their Incremental Usefulness for Forecasting and Valuation

    Article • The Accounting Review, May 2016, American Accounting Association

    Mr Terry J Shevlin

  31. The Tax Policy Debate: Increasing the Policy Impact of Academic Tax Accounting Research

    Article • Journal of the American Taxation Association, April 2016, American Accounting Association

    Mr Terry J Shevlin

  32. A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports

    Article • Journal of Accounting Research, October 2015, Wiley

    Mr Terry J Shevlin

  33. Measuring income tax accrual quality

    Article • Review of Accounting Studies, August 2015, Springer Science + Business Media

    Mr Terry J Shevlin

  34. Market (in)attention and the strategic scheduling and timing of earnings announcements

    Article • Journal of Accounting and Economics, August 2015, Elsevier

    Mr Terry J Shevlin

  35. The association between book-tax conformity and earnings management

    Article • Review of Accounting Studies, May 2014, Springer Science + Business Media

    Mr Terry J Shevlin

  36. Incentives for Tax Planning and Avoidance: Evidence from the Field

    Article • The Accounting Review, May 2014, American Accounting Association

    Mr Terry J Shevlin

  37. Some personal observations on the debate on the link between financial reporting quality and the cost of equity capital

    Article • Australian Journal of Management, December 2013, SAGE Publications

    Mr Terry J Shevlin

  38. Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?

    Article • Contemporary Accounting Research, September 2013, Wiley

    Mr Terry J Shevlin

  39. Tax Aggressiveness and Auditor Resignation

    Article • SSRN Electronic Journal, January 2013, Elsevier

    Mr Terry J Shevlin

  40. Domestic Income Shifting by Chinese Listed Firms

    Article • Journal of the American Taxation Association, March 2012, American Accounting Association

    Mr Terry J Shevlin

  41. Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence

    Article • The Accounting Review, January 2012, American Accounting Association

    Mr Terry J Shevlin

  42. The value of a flow-through entity in an integrated corporate tax system

    Article • Journal of Financial Economics, August 2011, Elsevier

    Mr Terry J Shevlin

  43. Why do CFOs become involved in material accounting manipulations?

    Article • Journal of Accounting and Economics, February 2011, Elsevier

    Mr Terry J Shevlin

  44. Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions

    Article • Journal of Accounting Research, January 2011, Wiley

    Mr Terry J Shevlin

  45. Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits

    Article • National Tax Journal, December 2010, National Tax Association

    Mr Terry J Shevlin

  46. Are family firms more tax aggressive than non-family firms?

    Article • Journal of Financial Economics, January 2010, Elsevier

    Mr Terry J Shevlin

  47. Do Managers Value Stock Options and Restricted Stock Consistent with Economic Theory?

    Article • Contemporary Accounting Research, August 2009, Wiley

    Mr Terry J Shevlin

  48. Accounting restatements and information risk

    Article • Review of Accounting Studies, May 2009, Springer Science + Business Media

    Mr Terry J Shevlin

  49. Reconsidering Revenue Recognition

    Article • Accounting Horizons, March 2009, American Accounting Association

    Mr Terry J Shevlin

  50. An unintended consequence of book-tax conformity: A loss of earnings informativeness

    Article • Journal of Accounting and Economics, December 2008, Elsevier

    Mr Terry J Shevlin

  51. Economic consequences of increasing the conformity in accounting for uncertain tax benefits

    Article • Journal of Accounting and Economics, December 2008, Elsevier

    Mr Terry J Shevlin

  52. Discussion of “Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences”

    Article • Review of Accounting Studies, March 2008, Springer Science + Business Media

    Mr Terry J Shevlin

  53. The Future of Tax Research: From an Accounting Professor's Perspective

    Article • Journal of the American Taxation Association, September 2007, American Accounting Association

    Mr Terry J Shevlin

  54. Does the Pricing of Financial Reporting Quality Change Around Dividend Changes?

    Article • Journal of Accounting Research, March 2007, Wiley

    Mr Terry J Shevlin

  55. Are Family Firms More Tax Aggressive Than Non-Family Firms?

    Article • SSRN Electronic Journal, January 2007, Elsevier

    Mr Terry J Shevlin

  56. Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs

    Article • Journal of Accounting and Economics, October 2006, Elsevier

    Mr Terry J Shevlin

  57. CEOs' Outside Employment Opportunities and the Lack of Relative Performance Evaluation in Compensation Contracts

    Article • The Journal of Finance, August 2006, Wiley

    Mr Terry J Shevlin

  58. Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income

    Article • The Journal of Law and Economics, October 2005, University of Chicago Press

    Mr Terry J Shevlin

  59. Bank-Tax Conformity for Corporate Income: An Introduction to the Issues

    Article • January 2005, National Bureau of Economic Research

    Mr Terry J Shevlin

  60. Does the Pricing of Financial Reporting Quality Change Around Dividend Changes?

    Article • SSRN Electronic Journal, January 2005, Elsevier

    Mr Terry J Shevlin

  61. Book-Tax Conformity for Corporate Income: An Introduction to the Issues

    Article • Tax Policy and the Economy, January 2005, University of Chicago Press

    Mr Terry J Shevlin

  62. Discussion of “A framework for the analysis of firm risk communication”

    Article • The International Journal of Accounting, January 2004, Elsevier

    Mr Terry J Shevlin

  63. Are executive stock options associated with future earnings?

    Article • Journal of Accounting and Economics, December 2003, Elsevier

    Mr Terry J Shevlin

  64. Dividend taxes and firm valuation:

    Article • Journal of Accounting and Economics, June 2003, Elsevier

    Mr Terry J Shevlin

  65. Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?

    Article • Journal of Accounting Research, June 2002, Wiley

    Mr Terry J Shevlin

  66. Empirical evidence on the relation between stock option compensation and risk taking

    Article • Journal of Accounting and Economics, June 2002, Elsevier

    Mr Terry J Shevlin

  67. Accounting for Tax Benefits of Employee Stock Options and Implications for Research

    Article • Accounting Horizons, March 2002, American Accounting Association

    Mr Terry J Shevlin

  68. Empirical tax research in accounting

    Article • Journal of Accounting and Economics, September 2001, Elsevier

    Mr Terry J Shevlin

  69. Discussion of Evidence of Tax‐Clientele‐Related Trading following Dividend Increases

    Article • Journal of the American Taxation Association, January 2001, American Accounting Association

    Mr Terry J Shevlin

  70. Reload Employee Stock Option Plans: Incentive Alignment or Rent Extraction

    Article • Journal of Accounting Auditing & Finance, October 2000, SAGE Publications

    Mr Terry J Shevlin

  71. Research in Taxation

    Article • Accounting Horizons, December 1999, American Accounting Association

    Mr Terry J Shevlin

  72. A GUIDE TO VALUING EMPLOYEE STOCK OPTIONS WITH A RELOAD FEATURE

    Article • Journal of Applied Corporate Finance, June 1999, Wiley

    Mr Terry J Shevlin

  73. Optimal Exercise and the Cost of Granting Employee Stock Options with a Reload Provision

    Article • Journal of Accounting Research, January 1998, JSTOR

    Mr Terry J Shevlin

  74. Incremental Information Content of the Change in the Percent of Production Added to Inventory

    Article • Contemporary Accounting Research, March 1997, Wiley

    Mr Terry J Shevlin

  75. The value-relevance of nonfinancial information: A discussion

    Article • Journal of Accounting and Economics, August 1996, Elsevier

    Mr Terry J Shevlin

  76. Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms

    Article • Journal of Accounting and Economics, June 1996, Elsevier

    Mr Terry J Shevlin

  77. The influence of risk diversification on the early exercise of employee stock options by executive officers

    Article • Journal of Accounting and Economics, February 1996, Elsevier

    Mr Terry J Shevlin

  78. Firm Size, Security Returns, and Unexpected Earnings: The Anomalous Signed-Size Effect

    Article • Contemporary Accounting Research, September 1993, Wiley

    Mr Terry J Shevlin

  79. Disqualifying Dispositions of Incentive Stock Options: Tax Benefits versus Financial Reporting Costs

    Article • Journal of Accounting Research, January 1992, JSTOR

    Mr Terry J Shevlin

  80. Audit Qualifications and Share Prices: Further Evidence

    Article • Australian Journal of Management, June 1984, SAGE Publications

    Mr Terry J Shevlin

  81. AUSTRALIAN CORPORATE DIVIDEND POLICY: EMPIRICAL EVIDENCE

    Article • Accounting and Finance, May 1982, Wiley

    Mr Terry J Shevlin

  82. Measuring Abnormal Performance on the Australian Securities Market

    Article • Australian Journal of Management, June 1981, SAGE Publications

    Mr Terry J Shevlin

  83. Quasi-Indexer Ownership and Corporate Tax-Planning

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  84. Empirical Tax Research in Accounting

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  85. Market (In)Attention and Earnings Announcement Timing

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  86. Assessing the Quality of the Income Tax Accrual

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  87. Assessing the Quality of the Income Tax Accrual

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  88. Stock Price Associations with Expected and Unexpected Earnings

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  89. Are Dividends Informative About Future Earnings?

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  90. Internal Governance and Real Earnings Management

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  91. Corporate Tax Avoidance and Public Debt Costs

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  92. Book-Tax Conformity and Capital Structure

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  93. Are Executive Stock Options Associated with Future Earnings?

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  94. Tax Rates and Corporate Decision Making

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  95. The Effect of Corporate Tax Avoidance on the Cost of Equity

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  96. CEOs' Outside Employment Opportunities and the Lack of Relative Performance Evaluation in Compensation Contracts

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  97. Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  98. An Examination of Firms' Responses to Tax Forgiveness

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  99. Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  100. Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  101. How do Managers Value Stock Options and Restricted Stock?

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  102. Why is the Accrual Anomaly not Arbitraged Away?

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  103. Why do CFOs Become Involved in Material Accounting Manipulations?

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  104. Governance and Cost of Capital: Evidence from the Enron Shock

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  105. Book-Tax Conformity and the Information Content of Earnings

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  106. The Tax Policy Debate: How Accounting Researchers Can Obtain a Place at the Table

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  107. Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  108. Incentives for Tax Planning and Avoidance: Evidence from the Field

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  109. The Association between Book-Tax Conformity and Earnings Management

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  110. Financial Constraints and the Incentive for Tax Planning

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  111. A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  112. What is the Information Content of Dividend Changes? A New Investigation of an Old Puzzle*

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  113. Does Operational Efficiency Spill Over Onto the Tax Return?

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  114. Corporate Tax Aggressiveness and Managerial Rent Extraction: Evidence from Insider Trading

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  115. Does the U.S. System of Taxation on Multinationals Advantage Foreign Acquirers?

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  116. Time-series Properties and Pricing of the Special Items Component of Earnings

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  117. Empirical Evidence on the Relation Between Stock Option Compensation and Risk Taking

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  118. A Critique of Plesko's 'An Evaluation of Alternative Measures of Corporate Tax Rates'

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  119. Large Sample Evidence on the Relation Between Stock Option Compensation and Risk Taking

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  120. Accounting for the Tax Benefits of Employee Stock Options and Implications for Research

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  121. Dividend Taxes and Firm Valuation: A Re-Examination

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  122. Tax Avoidance, Large Positive Book-Tax Differences and Earnings Persistence

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  123. Dividend Tax Capitalization: Further Thoughts, Comments, and Response to Michelle Hanlon, James Myers, and Terry Shevlin

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin

  124. Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog

    Article • SSRN Electronic Journal, Elsevier

    Mr Terry J Shevlin