Robert Hills

Pennsylvania State University

University Park, PA 16802-3306

United States

http://https://directory.smeal.psu.edu/rwh5494

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 36,706

SSRN RANKINGS

Top 36,706

in Total Papers Downloads

1,733

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (7)

1.

Contractual Complexity in Debt Agreements: The Case of EBITDA

Duke Law School Public Law & Legal Theory Series No. 2019-67
Number of pages: 61 Posted: 26 Sep 2019 Last Revised: 07 May 2021
University of California, Berkeley - School of Law, Duke University - Accounting, Duke University School of Law and Pennsylvania State University
Downloads 1,225 (21,992)
Citation 5

Abstract:

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debt covenant, leverage, EBITDA, credit agreement, accruals, cash flows

2.

State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight

Journal of Accounting & Economics (JAE), Vol. 72, No. 1, 2021
Number of pages: 57 Posted: 02 Jun 2020 Last Revised: 08 Sep 2021
Robert Hills, Matthew Kubic and William J. Mayew
Pennsylvania State University, University of Texas at Austin and Duke University - Fuqua School of Business
Downloads 228 (174,838)

Abstract:

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Comment Letters; Financial Reporting Oversight; Independence; SEC; Terrorism

3.

Measurement Error when Estimating Covenant Violations

Number of pages: 59 Posted: 18 Nov 2021 Last Revised: 29 Nov 2021
Duke University - Accounting, Duke University - Fuqua School of Business, Pennsylvania State University and University of Texas at Austin
Downloads 187 (208,998)

Abstract:

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Debt covenants, Covenant Slack, Covenant Violation

4.

Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

Number of pages: 55 Posted: 10 Nov 2021
Oliver Binz, Robert Hills and Matthew Kubic
INSEAD, Pennsylvania State University and University of Texas at Austin
Downloads 86 (372,615)

Abstract:

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Complexity, Codification, Restatements, Comment Letters

5.

Foreign Earnings Repatriations and Domestic Employment

Number of pages: 51
Scott Dyreng and Robert Hills
Duke University - Accounting and Pennsylvania State University
Downloads 5

Abstract:

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Corporate Taxation, Repatriation, Employment

6.

Tax Deficits and the Income Shifting of U.S. Multinationals

Number of pages: 52 Posted: 17 Jan 2022
Scott Dyreng, Robert Hills and Kevin Markle
Duke University - Accounting, Pennsylvania State University and Michigan State University
Downloads 1 (812,133)

Abstract:

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income shifting, tax havens, international tax

7.

Tax Deficits and the Income Shifting of U.S. Multinationals

Number of pages: 52
Scott Dyreng, Robert Hills and Kevin Markle
Duke University - Accounting, Pennsylvania State University and Michigan State University
Downloads 1

Abstract:

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Corporate Taxation, Income Shifting, Tax Policy