American Taxation Association

Thursday February 23, 2006

Multiple Determinants of Framing Referents in Tax Reporting and Compliance
Phyllis Copeland and Andrew Cuccia

The Role of Decision Strategies in Understanding Professionals' Susceptibility to Judgment Biases
Andrew Cuccia and Gary McGill

How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings
Merle Erickson, Michelle Hanlon and Edward Maydew

Cross-Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings
Kaye Newberry and Dan Dhaliwal

Permanently Reinvested Foreign Earnings, Taxes and Earnings Management
Linda Krull

Taxes, keiretsu affiliation, and income shifting
Jeffrey Gramlich, Piman Limpaphayom and S. Ghon Rhee

The Persistence and Pricing of Eanings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
Michelle Hanlon

Tax Avoidance by Nonprofit Organizations
Thomas Omer and Robert Yetman

Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure
Michael C. Jensen and William H. Meckling