Rick Laux

Purdue University

Assistant Professor

Rawls Hall 4036

100 S. Grant Street

West Lafayette, IN 47906

United States

  • Purdue University

SCHOLARLY PAPERS

6

DOWNLOADS
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Top 35,152

in Total Papers Downloads

1,933

SSRN CITATIONS
Rank 14,223

SSRN RANKINGS

Top 14,223

in Total Papers Citations

31

CROSSREF CITATIONS

50

Scholarly Papers (6)

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1.

Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods

Number of pages: 53 Posted: 23 Jul 2008 Last Revised: 18 Mar 2015
Sanjay Gupta, Rick Laux and Dan Lynch
Michigan State University - Eli Broad College of Business, Purdue University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 747 (46,834)
Citation 33

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Tax reserves; unrecognized tax benefits; FIN 48; earnings management; analysts’ forecasts

2.

The Information Content of Tax Expense for Firms Reporting Losses

Downloads 674 ( 53,669)
Citation 24

The Information Content of Tax Expense for Firms Reporting Losses

Number of pages: 42 Posted: 28 Jun 2010 Last Revised: 19 Apr 2012
Dan S. Dhaliwal, Steven E. Kaplan, Rick Laux and Eric H. Weisbrod
University of Arizona - Department of Accounting (deceased), Arizona State University, Purdue University and University of Kansas - School of Business
Downloads 460 (85,723)
Citation 3

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Tax Expense, Deferred Taxes, Valuation Allowance, Loss Firms, Accounting Losses

The Information Content of Tax Expense for Firms Reporting Losses

Journal of Accounting Research, Forthcoming
Number of pages: 42 Posted: 02 Jul 2012 Last Revised: 21 Apr 2013
Dan S. Dhaliwal, Steven E. Kaplan, Rick Laux and Eric H. Weisbrod
University of Arizona - Department of Accounting (deceased), Arizona State University, Purdue University and University of Kansas - School of Business
Downloads 214 (193,938)
Citation 6

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Tax Expense, Deferred Taxes, Valuation Allowance, Loss Firms, Accounting Losses

3.

How Do Most Low ETR Firms Avoid Paying Taxes?

Review of Accounting Studies, Forthcoming
Number of pages: 75 Posted: 06 Jan 2021
Dane M. Christensen, David G. Kenchington and Rick Laux
University of Oregon, Arizona State University (ASU) - School of Accountancy and Purdue University
Downloads 273 (153,395)
Citation 2

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Taxes, Net operating loss carryforwards, Tax risk, Political economy

4.

Assessing the Relation Between Taxes and Stock Returns: The Critical Role of Choosing the Tax Variable

Number of pages: 50 Posted: 16 Aug 2018
Zhan Gao, Dan Givoly and Rick Laux
Lancaster University, Pennsylvania State University, Smeal College of Business and Purdue University
Downloads 163 (246,621)

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Income Tax Expense, Book-Tax Differences, Stock Returns

5.

Raising the Stakes: How Individual Taxes Affect Risk-Taking by Pass-Through Businesses

University of Connecticut School of Business Research Paper No. 21-07
Number of pages: 47 Posted: 01 Mar 2021 Last Revised: 05 Aug 2021
Victor Ferguson, Trent Krupa and Rick Laux
Mississippi State University, University of Connecticut - Department of Accounting and Purdue University
Downloads 76 (418,671)

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Investment, Risk-Taking, Individual Tax Rates, Pass-Through Businesses, Loss Limitations

6.

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments

Accounting Review, Forthcoming
Posted: 08 Jun 2011 Last Revised: 21 Apr 2013
Rick Laux
Purdue University

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accounting for income taxes, deferred tax assets and liabilities, deferred taxes, interperiod tax allocation, SFAS 109