Current Research

  • "Tax and Regulatory Motivations for Issuing Preferred Stock", with Carolyn Callahan, and William D. Terando, February 2000. 
  • "The Effect of Taxes on Acquisition Prices and Transaction Structure", with Steven L. Henning and Toby Stock, February 2000.
  • "Is Asset Measurement an Objective of Financial Reporting?", with Steven L. Henning, January 2000.
  • "The Selection of Goodwill Amortization Periods," with Steven Henning, January 2000.

Recent Publications 


  • "West's Federal Taxation: Advanced Taxation" (1999 edition), Jon Davis and Wayne H. Shaw, editors, Southwestern College Publishers.


  • "Why Do Firms Change Underwriters?", with Laurie A. Krigman and Kent L. Womack, Journal of Financial Economics, forthcoming.
  • "Future Stock Performance of Oil and Gas Firms Conditional on the Imputed Value of
    Reserves", with Steven Henning, Review of Quantitative Finance and Accounting, forthcoming.
  • "The Effect of Tax Deductibility of Goodwill on Purchase Price Allocations", with Steven Henning, Journal of the American Taxation Association, forthcoming.
  • "Valuation of the Components of Purchased Goodwill", with Steven L. Henning and Barry L. Lewis, Journal of Accounting Research, forthcoming.
  • "The Persistence of IPO Mispricing and The Predictive Power of Flipping", with Laurie A. Krigman and Kent L. Womack, Journal of Finance, June 1999.
  • "Un Modèle du Biais de Prévision des Analystes Financiers", included in Organisation et Qualité des Marchés Financiers, Presses University de France, with Bong H. Han and David Manry, 1997.
  • "Predicting Underpricing and Long-Run Performance of IPOs Using Publicly Available Financial Data", with Roni Michaely, Advances in Quantitative Accounting and Finance, 1997.
  • "Understanding the Motivation For and Effects of a Reported Deviation From Historical Costs", with Duane Kennedy. Journal of Financial Statement Analysis, Summer 1996, 51-60.
  • "Does Auditor Choice Convey Quality in An Initial Public Offering?", with Roni Michaely, Financial Management, Winter 1995, 15-30.
  • "The Choice of Going Public: Spin-offs vs. Carve-outs", with Roni Michaely,Financial Management, Autumn 1995.

Editorial Boards

  • The Accounting Review, 1987-1990, 1995 - present.
  • Advances in Taxation, 1988-1993.
  • The Journal of the American Taxation Association



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