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D-Index & Metrics

Business and Management

D-Index
43
Citations
8843
World Ranking
1414
National Ranking
597

Economics and Finance

D-Index
43
Citations
8835
World Ranking
1956
National Ranking
1140

Overview

Lillian F. Mills is affiliated with The University of Texas at Austin in the United States. Their research primarily spans the fields of Business, Management and Accounting, and Economics, Econometrics and Finance.

Their work frequently addresses topics in Corporate Taxation and Avoidance, Taxation and Compliance Studies, and Auditing, Earnings Management, and Governance. Additional areas of interest include Corporate Finance and Governance, Fiscal Policies and Political Economy, Fiscal Policy and Economic Growth, and Financial Reporting and Valuation Research.

Lillian F. Mills has published extensively, with notable recent papers including:

  • Taxes and Haven Activities: Evidence from Linguistic Cues (2021, The Accounting Review)
  • Nonrecurring Income Taxes (2022, Review of Accounting Studies)
  • Government Assistance: A Growing, Underdisclosed Financing Source (2024, Accounting Horizons)
  • Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities (2021, The Accounting Review)
  • Do Accounting Earnings Provide Useful Information for State Tax Revenue Forecasts? (2022, SSRN Electronic Journal)

Their collaborative work includes multiple coauthors, with frequent partnerships involving Anthony Welsch, Braden Williams, Kelvin Law, Dain C. Donelson, and Colin Koutney.

Publications are often found in venues such as The Accounting Review, Review of Accounting Studies, Accounting Horizons, and SSRN Electronic Journal.

Best Publications

  • Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*

    Dan S. Dhaliwal;Cristi A. Gleason;Lillian Fawn Mills

  • Book-Tax Differences and Internal Revenue Service Adjustments

    Lillian Fawn Mills

  • The Influence of Tax and Nontax Costs on Book‐Tax Reporting Differences: Public and Private Firms

    Lillian F. Mills;Kaye J. Newberry

  • Materiality and Contingent Tax Liability Reporting

    Cristi A. Gleason;Lillian F. Mills

  • Taxes and Financial Constraints: Evidence from Linguistic Cues

    Kelvin K.F. Law;Lillian Fawn Mills

  • Using tax return data to simulate corporate marginal tax rates

    John R. Graham;John R. Graham;Lillian Fawn Mills

  • Military experience and corporate tax avoidance

    Kelvin K. F. Law;Lillian F. Mills

  • The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors

    Lillian Fawn Mills;Sarah E. Nutter;Casey M. Schwab

  • Strategic Tax and Financial Reporting Decisions: Theory and Evidence*

    Lillian F. Mills;Richard C. Sansing

  • Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves?*

    Cristi A. Gleason;Lillian Fawn Mills

  • An Empirical Examination of Corporate Tax Noncompliance

    Michelle Hanlon;Lillian Fawn Mills;Joel Slemrod

  • FIN 48 and Tax Compliance

    Lillian Fawn Mills;Leslie A. Robinson;Richard C. Sansing

  • Audit Fees and Book-Tax Differences

    Michelle Hanlon;Gopal V. Krishnan;Lillian Fawn Mills

  • Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income

    Lillian Fawn Mills;George A. Plesko

  • Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48

    Jennifer L. Blouin;Cristi A. Gleason;Lillian F. Mills;Stephanie A. Sikes

  • Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences

    Lillian F. Mills;Kaye J. Newberry

  • Taxes, keiretsu affiliation, and income shifting

    Jeffrey D. Gramlich;Piman Limpaphayom;S. Ghon Rhee

  • Do Foreign Multinationals' Tax Incentives Influence Their U.S. Income Reporting and Debt Policy?

    Lillian Fawn Mills;Kaye J. Newberry

  • Do Political Connections Weaken Tax Enforcement Effectiveness

    Kenny Z. Lin;Lillian F. Mills;Fang Zhang;Yongbo Li

  • IRS and corporate taxpayer effects of geographic proximity

    Thomas R. Kubick;G. Brandon Lockhart;Lillian F. Mills;John R. Robinson

  • Evidence of differing market responses to beating analysts’ targets through tax expense decreases

    Cristi A. Gleason;Lillian Fawn Mills

  • Forecasting Taxes: New Evidence from Analysts

    Brian Bratten;Cristi A. Gleason;Stephannie A. Larocque;Lillian F. Mills

  • Trends in book-tax income and balance sheet differences

    Lillian Mills;Kaye Newberry;William B Trautman

  • The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns

    Jonathan B Cohn;Lillian Fawn Mills;Erin M. Towery

  • The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors

    Lillian F. Mills;Sarah E. Nutter;Casey M. Schwab

Frequent Co-Authors

John R. Graham
John R. Graham Duke University
Gopal V. Krishnan
Gopal V. Krishnan Bentley University
Dan S. Dhaliwal
Dan S. Dhaliwal University of Arizona
Thomas C. Omer
Thomas C. Omer University of Nebraska–Lincoln
Joel Slemrod
Joel Slemrod University of Michigan–Ann Arbor

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