Michelle Hanlon

Howard W. Johnson Professor
Professor of Accounting

Biography | Selected Publications

"Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets" (2014)

Audit Fees and Book-Tax Differences (2012)

Dividend Policy at Firms Accused of Accounting Fraud (2012)

Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)

Where do Firms Manage Earnings? (2012)

Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Repatriation Decisions (2011)

An Empirical Analysis of Offshore Tax Evasion (2010)

Do Dividends Indicate Honesty? An Examination of Dividend Policy at Firms Accused of Accounting Fraud (2010)

Real Effects of Accounting Rules: Evidence from Mulitnational Firms' Investment Location and Repatriation Decisions (2010)

Uncle Sam is Watching: The Effect of IRS Enforcement on Financial Reporting Quality (2010)

Where do Firms Manage Earnings? (2010)

What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement (2009)

An Unintended Consequence of Book-Tax Conformity: A Loss of Earnings Informativeness (2008)

Long Run Corporate Tax Avoidance (2008)

“An Empirical Examination of Corporate Tax Noncompliance” Taxing Corporate Income in the 21st Century (2007)

Is There a Link Between Executive Equity Holdings and Accounting Fraud (2006)

Evidence on the Information Loss of Conforming Book Income and Taxable Income (2005)

The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)

How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings (2004)

Are Executive Stock Options Associated With Future Earnings? (2003)

Dividend Taxes and Firm Valuation: A Re-Examination (2003)

The Tax Benefits of Employee Stock Options: The Accounting and Implications (2002)

 

Contact Information
Office: E62-668
Tel: (617) 253-9849
Fax: (617) 253-0603
Support Staff
Name: Jackie Donnelly
Tel: (617) 324-1198
Name: Ariel Leitao
Tel: (617) 715-4178
Name: Nancy Leonelli
Tel: (617) 253-6130
Group(s)

General Expertise
Accounting Fraud; Accounting-Domestic; Accounting-International; Book-Tax conformity; Dividend policy; Domestic; Financial Reporting; Fraud; International; International Tax; Reporting; Tax Policy; Taxation