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Discussion of Do firms use the deferred tax asset valuation allowance to manage earnings?

Mills, Lillian F. - In: The journal of the American Taxation Association : a … 23 (2001), pp. 49-51

Persistent link: https://www.econbiz.de/10001708420

Five things economists and lawyers can learn from accountants : an illustration using the domestic production activities deduction

Mills, Lillian F. - In: National tax journal 59 (2006) 3, pp. 585-597

Persistent link: https://www.econbiz.de/10003395220

How well do compustat NOL data identify firms with U.S. tax return loss carryovers?

Mills, Lillian F.; Newberry, Kaye J.; Novack, Garth F. - In: The journal of the American Taxation Association : a … 25 (2003) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10001825712

Do foreign multinationals ̉tax incentives influence their U.S. income reporting and debt policy?

Mills, Lillian F.; Newberry, Kaye J. - In: National tax journal 57 (2004) 1, pp. 89-107

Persistent link: https://www.econbiz.de/10002015550

Discussion of: Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?

Blouin, Jennifer L. - In: The journal of the American Taxation Association : a … 33 (2011) 2, pp. 29-33

Persistent link: https://www.econbiz.de/10009384125

Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?

Albring, Susan M.; Mills, Lillian F.; Newberry, Kaye J. - In: The journal of the American Taxation Association : a … 33 (2011) 2, pp. 1-27

Persistent link: https://www.econbiz.de/10009384131

Public versus private firm responses to the tax rate reduction in China

Lin, Kenny Z.; Mills, Lillian F.; Zhang, Fang - In: The journal of the American Taxation Association : a … 36 (2014) 1, pp. 137-163

Persistent link: https://www.econbiz.de/10010366792

What can we learn about uncertain tax benefits from FIN 48?

Blouin, Jennifer L.; Gleason, Cristi; Mills, Lillian F.; … - In: National tax journal 60 (2007) 3, pp. 521-535

Persistent link: https://www.econbiz.de/10003580194

Taxes and financial constraints : evidence from linguistic cues

Law, Kelvin K. F.; Mills, Lillian F. - In: Journal of accounting research 53 (2015) 4, pp. 777-819

Persistent link: https://www.econbiz.de/10011373221

What Can We Learn About Uncertain Tax Benefits from Fin 48?

Blouin, Jennifer L. - 2014

FIN 48, Accounting for Uncertainty in Income Taxes, standardizes accounting for uncertain tax benefits and requires companies to disclose their tax reserve amounts. We summarize hand-collected disclosures related to tax reserves from 2005 through the first quarter of 2007. For the largest 100...

Persistent link: https://www.econbiz.de/10013060171