Christina Maria Lewellen

Works (6)

Updated: July 1st, 2024 07:58

2023 journal article

"Just BEAT it" do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

JOURNAL OF ACCOUNTING & ECONOMICS, 77(2-3).

By: S. Kelley*, C. Lewellen n, D. Lynch * & D. Samuel *

author keywords: Tax reform; International tax; Tax reserves; Internal information quality; TCJA; BEAT
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
1. No Poverty (Web of Science)
10. Reduced Inequalities (Web of Science)
Source: Web Of Science
Added: June 24, 2024

2022 article

Aggressive Tax Planning and Labor Investments

Traini, S., Goldman, N. C., & Lewellen, C. M. (2022, April 5). JOURNAL OF ACCOUNTING AUDITING AND FINANCE.

By: S. Traini *, N. Goldman n & C. Lewellen n

author keywords: tax planning; tax uncertainty; labor investment
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
8. Decent Work and Economic Growth (OpenAlex)
Source: Web Of Science
Added: April 18, 2022

2022 article

Tax haven incorporation and financial reporting transparency

Lewellen, C. M. (2022, April 27). REVIEW OF ACCOUNTING STUDIES.

By: C. Lewellen n

author keywords: Tax havens; Corporate governance; Transparency; Tax avoidance
Source: Web Of Science
Added: May 31, 2022

2021 article

Tax Haven Incorporation and the Cost of Capital*

Lewellen, C. M., Mauler, L., & Watson, L. (2021, September 14). CONTEMPORARY ACCOUNTING RESEARCH.

By: C. Lewellen n, L. Mauler * & L. Watson *

author keywords: tax avoidance; tax havens; corporate inversions; cost of equity
Source: Web Of Science
Added: September 27, 2021

2020 journal article

Board Risk Oversight and Corporate Tax-Planning Practices

JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 33(1), 7–32.

By: M. Beasley n , N. Goldman n, C. Lewellen n & M. McAllister*

author keywords: board risk oversight; tax-planning practices; enterprise risk management; tax-planning levels; tax-planning volatility
Sources: Web Of Science, NC State University Libraries
Added: June 10, 2021

2018 journal article

The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms

CONTEMPORARY ACCOUNTING RESEARCH, 36(1), 259–294.

By: T. Atwood* & C. Lewellen n

Source: Web Of Science
Added: March 25, 2019

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