Contemporary Accounting Research

Virtual Issues

Virtual Issues from Contemporary Accounting Research

Influential Tax Articles from Contemporary Accounting Research,

Published: 01 Oct 2010

Edited By: Dr. Steven Salterio

Introduction:

Tax Research at CAR: 25 years in perspective

One of the most frequent letters I receive as Contemporary Accounting Research Editor (in-Chief) is: Is CAR interested in XYZ area of accounting research? Most often XYZ = "tax research", hence we have put together this special issue that focuses on influential tax research that has been published at CAR over the quarter century since CAR was founded. In the last 25 years CAR has published over 70 tax articles featuring US, Canadian, Australian, and United Kingdom (among others) research data or participants using analytical, archival, experimental and field study methods.

In this special virtual issue we highlight two articles appearing in CAR that have received the American Tax Association Tax Manuscript Awards (2007 and 2008) – the only articles published in a journal located outside the USA to ever receive this prestigious ATA Award. We also highlight several other articles that are considered by current and former tax associate editors at CAR as making the double hurdle of being well cited and of continuing influence. We invite you to look at the breadth of tax research published in CAR so that you will know for certain that the answer to the question is "Yes! CAR publishes tax research."

Finally, if you are still not convinced, look at the CAR Associate Editors and Editorial Board where you will find Associate Editor, Lillian Mills has assembled a diverse team of tax researchers ready to read your research.

Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-In Effect
B. Ayers, C. Lefanowicz, and J. Robinson

Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts
Dan S. Dhaliwal, Cristi A. Gleason, and Lillian F. Mills

The Valuation of Deferred Taxes
Eli Amir, Michael Kirschenheiter, and Kristen Willard

Strategic Tax and Financial Reporting Decisions: Theory and Evidence
Lillian F. Mills, and Richard C. Sansing

The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOs
Kenneth J. Klassen and Amin Mawani

Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109
Catherine M. Schrand and Franco Wong

Tax-Avoidance Activities of U.S. Multinational Corporations
Sonja Olhoft Rego

A Cross-national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints
Kenneth J. Klassen, Jeffrey A. Pittman, Margaret P. Reed and Steve Fortin

Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors
John Hasseldine, Peggy Hite, Simon James and Marika Toumi