American Taxation Association

2013 Midyear Meeting

February 22-23, 2013 in San Diego

The 25th ATA Midyear Meeting includes the following

The 19th Annual Journal of the American Taxation Association Conference,
The Journal of Legal Tax Research Conference,
and The 9th Annual ATA Doctoral Consortium (February 21)
The ATA Midyear Meeting also includes sessions for
New Faculty/Doctoral Student Research,
Research-In-Process, and Teaching.

2013 Midyear Meeting Chairperson: LeAnn Luna

Midyear Meeting Program (Final program)

2013 ATA Midyear Meeting Session Papers:
- JATA Conference (Friday, 9:30am - 11:30am, & 1:30pm - 3:30pm)
- Research in Progress (Saturday, 10:30am - Noon)
- New Faculty and PhD Students (Saturday, 1:30pm - 3:00pm)
- Uncertain Tax Positions (Saturday, 3:30pm - 5pm)
- Tax Avoidance in an International Setting (Saturday, 3:30pm - 5pm)

2013 ATA Midyear Meeting Presentations and Handouts:
- April Spencer, Ernst & Young, Hot Tax Topics for the Entertainment Industry (Friday, 10:45am - 11:45am)
- Prof. Kirk Stark, panelist, Current Topics in Federal, Estate, and International Tax (Friday, 3:45pm - 5:00pm)
- Prof. Edward Kleinbard, panelist, Current Topics in Federal, Estate, and International Tax (Friday, 3:45pm - 5:00pm)

Calls for Submission for the ATA Midyear Meeting - Click here to go to the calls for all sessions

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

To register online for the ATA Midyear Meeting, see the top of this page, or contact (941) 921-7747. For more information regarding refund, complaint and program cancellation policies, please contact the AAA offices at (941) 921-7747.

Session Papers and Handouts

Friday, February 22, 2013
9:30 a.m.-11:30 a.m. JATA Conference Part I
Moderator: John Phillips (University of Connecticut)
The Role of Stockholders’ Unrealized Capital Gains Position as a Determinant of the Abnormal Volume and Return Reactions to Earnings Announcements
Eric Weisbrod (University of Miami)
Discussant: Michael Donohoe (University of Illinois)
Do Analysts' Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning
Ben Ayers, Andrew Call, and Casey Schwab (all at the University of Georgia)
Discussant: Rick Laux (Pennsylvania State University)
1:30 p.m.-3:30 p.m. JATA Conference Part II
Moderator: John Phillips (University of Connecticut)
Relative Valuation of Alternative Methods of Tax Avoidance
Kerry Inger (Auburn University)
Discussant: Jenny Brown (Arizona State University)
Is the Average Dividend Tax Rate of Investors Capitalized into Expected Returns?
David Kenchington (University of Arizona)
Discussant: Jim Seida (University of Notre Dame)
Saturday, February 23, 2013
ATA Meeting Research Sessions
10:30 a.m.-Noon (1) Research-in-process
Do CEO Performance Measures Motivate Tax Avoidance
Kathleen Powers (Texas-Austin), John R. Robinson (Texas-Austin), Bridget Stomberg (Texas-Austin)
Discussant: Dawn J Drnevich (Alabama-Birmingham)
Communicating Information Beyond the Tax Footnote
Danielle Higgins (UConn - PhD student)
Discussant: Michaele Morrow (Northeastern)
Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?
Stevanie S. Neuman (Texas A&M) Thomas C. Omer (Texas A&M), Andrew P. Schmidt (North Carolina State)
Discussant: Charles Enis (Penn State)
1:30-3:00 p.m. (1) Research by New Faculty and Ph.D. Students
Assessing the Quality of the Income Tax Accrual
  Preeti Choudhary (Georgetown), Allison Koester (Georgetown), Terry Shevlin (California at Irvine)
Discussant: Wayne Nesbitt (Georgia - PhD student)
Financial Constraints and the Incentive for Tax Planning
Alexander Edwards (Toronto), Casey Schwab (Georgia), Terry Shevlin (California at Irvine)
Discussant: Dan Lynch (Michigan State)
Smooth taxable income, tax avoidance, and the information content of taxable income
Michael A. Mayberry (Florida), Sean T. McGuire (Texas A&M),  Thomas C. Omer (Texas A&M)
Discussant: Jeri Seidman (Texas-Austin)
3:30-5 (1) UTPs Uncertain Tax Positions
How do disclosures of tax aggressiveness to tax authorities affect reporting decisions? Evidence from Schedule UTP
Erin M. Towery (Texas-Austin PhD student)
Predictable Uncertainty: An Examination of the Relationship between Uncertain Tax Benefits and Future Cash Tax Outflows
Will Ciconte (Florida), Michael Donohoe (Illinois) Michael A. Mayberry (Florida)
Tightening the noose: The impact of FIN 48 on corporate borrowers
Raquel Alexander (Washington & Lee), Andrew Gross (Wisconsin-Milwaukee), Ryan Huston (South Florida), and Vernon Richardson (Arkansas)
Discussant: Leslie Robinson (Dartmouth)
3:30-5 (2) International Tax Avoidance in an International Setting
Transfer Pricing: Strategies, Practices and Tax Minimization
Kenneth Klassen (Waterloo), Petro Lisowsky (Illinois), and Devan Mescall (Saskatchewan)
Real Effects of International Tax Avoidance Incentives: Evidence from Domestic Acquisitions
Travis Chow (Waterloo), Kenneth Klassen (Waterloo)
Are Reputational Costs a Determinant of Tax Avoidance?
Chelsea Rae Austin (Iowa) and Ryan Wilson (Iowa)
Discussant: Kevin Markle (Waterloo)