Michelle Hanlon

Howard W. Johnson Professor
Professor of Accounting

Biography | Selected Publications

Changes in Corporate Effective Tax Rates over the Last Twenty-Five Years.” Dyreng, Scott, Michelle Hanlon, Edward L. Maydew and Jacob Thornock, Working Paper. (2015)

“The Effect of Repatriation Tax Costs on U.S. Multinational Investment.” Hanlon, Michelle, Rebecca Lester and Rodrigo S. Verdi. Journal of Financial Economics Vol. 116, No. 1 (2015): 179-196. (2015)

“Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets.” Hanlon, Michelle, Edward L. Maydew and Jacob R. Thornock. Journal of Finance Vol. 70, No. 1 (2015): 257–287. (2015)

Tax Rates and Corporate Decision Making.” Graham, John R., Michelle Hanlon, Terry Shevlin and Nemit Shroff, Working Paper. January 2015.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality.” Hanlon, Michelle, Jeffrey L. Hoopes and Nemit Shroff. Journal of American Taxation Association Vol. 36, No. 2 (2014): 137-170. (2014)

“What do Firms do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses.” Michelle Hanlon and Jeffrey L. Hoopes. Journal of Financial Economics Vol. 114, No. 1 (2014): 105-124. (2014)

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings.” Hanlon Michelle, Edward Maydew and Daniel Saavedra. Working Paper. May 2014.

Incentives for Tax Planning and Avoidance: Evidence from the Field.” Graham, John R., Michelle Hanlon, Terry Shevlin and Nemit Shroff. The Accounting Review Vol. 89, No. 3 (2014): 991-1024. (2014)

Taxes and Business Strategy: A Planning Approach. Scholes, Myron S., Mark A. Wolfson, Merle M. Erickson, Michelle Hanlon, Edward L. Maydew and Terry Shevlin. Upper Saddle River, NJ: Pearson Education, Inc., 2014. (2014)

Rolling the Dice: When Does Tax Avoidance Result in Tax Uncertainty?” Dyren, Scott, Michelle Hanlon and Edward L. Maydew, Working Paper. January 2014.

Where do Firms Manage Earnings?” Dyreng, Scott D., Michelle Hanlon and Edward L. Maydew. Review of Accounting Studies Vol. 17, No. 3 (2012): 649-687. (2012)

“Dividend Policy at Firms Accused of Accounting Fraud.” Caskey, Judson and Michelle Hanlon. Contemporary Accounting Research Vol. 30, No. 2 (2012): 818–850. (2012)

Audit Fees and Book-Tax Differences.” Hanlon, Michelle, Gopal Krishnan and Lillian F. Mills. Journal of American Taxation Association Vol. 34, No 1 (2012): 55-86. (2012)

“Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Repatriation Decisions.” Graham, John R., Michelle Hanlon and Terry Shelvin. Journal of Accounting Research Vol. 49, No. 1 (2011): 137-188. (2011)

A Review of Tax Research.” Hanlon Michelle and Shane Heitzman. Journal of Accounting and Economics Vol. 50, No. 2-3 (2010): 127-178. (2010)

Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits.” Graham, John, Michelle Hanlon and Terry Shevlin. National Tax Journal Vol. 63, No. 4-2 (2010): 1111-1144. (2010)

“The Effects of Managers on Corporate Tax Avoidance,” Hanlon, Michelle, Scott Dyreng and Edward L. Maydew. The Accounting Review Vol. 85, No. 4 (2010): 1163-1189. (2010)

Book-Tax Conformity: Implications for Multinational Firms.” Hanlon, Michelle and Edward L. Maydew. National Tax Journal Vol. 62, No. 1 (2009): 127-153.  (2009)

“What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement.” Hanlon, Michelle and Joel Slemrod. Journal of Public Economics Vol. 93, No. 1-2 (2009): 126-141. (2009)

“An Unintended Consequence of Book-Tax Conformity: A Loss of Earnings Informativeness.” Hanlon, Michelle, Edward L. Maydew and Terry Shevlin. Journal of Accounting and Economics Vol. 46, No. 2-3 (2008): 294-311. (2008)

“Long Run Corporate Tax Avoidance.” Dyreng, Scott, Michelle Hanlon and Edward L. Maydew. The Accounting Review Vol. 83, No. 1 (2008): 61-82. (2008)

“An Empirical Examination of Corporate Tax Noncompliance.” Hanlon, Michelle, Lillian Mills and Joel Slemrod. In Taxing Corporate Income in the 21st Century, edited by Alan J. Auerbach, James R. Hines Jr. and Joel Slemrod. New York, NY: Cambridge University Press, 2007. 

“Is There a Link Between Executive Equity Holdings and Accounting Fraud.” Erickson, Merle, Michelle Hanlon and Edward L. Maydew. Journal of Accounting Research Vol. 44, No. 1 (2006): 113-143. (2006)

“Evidence on the Information Loss of Conforming Book Income and Taxable Income.” Hanlon, Michelle, Stacie Kelley Laplante and Terry Shevlin. The Journal of Law and Economics Vol. 48, No. 2 (2005): 407-442. (2005)

Bank-Tax Conformity for Corporate Income: An Introduction to the Issues." Hanlon, Michelle and Terry Shevlin. In Tax Policy and the Economy Volume 19, edited by James M. Poterba, 101-134. Cambridge, MA: MIT Press, 2005.

“The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences.” Hanlon, Michelle. The Accounting Review Vol. 80, No. 1 (2005): 137-166. (2005)

“How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings.” Erickson, Merle, Michelle Hanlon and Edward L. Maydew. The Accounting Review Vol. 79, No. 2 (2004): 387-408. (2004)

 “Are Executive Stock Options Associated With Future Earnings?” Hanlon, Michelle, Shiva Rajgopal and Terry Shevlin. Journal of Accounting and Economics Vol. 36, No. 1-3 (2003): 3-43. (2003)

What Can We Infer About a Firm’s Taxable Income from its Financial Statements?National Tax Journal Vol. 56 (2003): 831-863.  (2003)

“Dividend Taxes and Firm Valuation: A Re-Examination,” Hanlon, Michelle, James Myers and Terry Shevlin. Journal of Accounting and Economics Vol. 35, No. 2 (2003): 119-153. (2003)

“The Tax Benefits of Employee Stock Options: The Accounting and Implications.” Hanlon, Michelle and Terry Shevlin. Accounting Horizons Vol. 16, No. 1 (2002): 1-16. (2002)

 

Contact Information
Office: E62-668
Tel: (617) 253-9849
Fax: (617) 253-0603
Support Staff
Name: Cassie Reddick
Tel: (617) 715-4178
Name: Jackie Donnelly
Tel: (617) 324-1198
Group(s)

General Expertise
Accounting; Accounting fraud; Book-tax conformity; Dividend policy; Financial reporting; Fraud; International tax; Tax policy; Taxation