Miles A. Romney

Florida State University

Assistant Professor

Tallahasse, FL 32306

United States

SCHOLARLY PAPERS

6

DOWNLOADS

1,041

SSRN CITATIONS

5

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

Trade-Offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 13 Feb 2015 Last Revised: 19 May 2018
University of Wisconsin - Madison - Department of Accounting and Information Systems, Florida State University, Indiana University - Kelley School of Business and Wisconsin School of Business
Downloads 427 (82,075)
Citation 5

Abstract:

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Book-tax tradeoffs; M&A; Goodwill; Tax Avoidance, Earnings Management

2.

Does Tax Deductibility Affect Goodwill Impairment Decisions?

Number of pages: 74 Posted: 01 Nov 2016 Last Revised: 12 Jan 2021
Sarah Khalil, Miles A. Romney and Steven Utke
University of Connecticut, Florida State University and University of Connecticut - Department of Accounting
Downloads 256 (143,817)

Abstract:

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Tax Planning, Goodwill Impairments, Information Withholding, Book-Tax Conformity, Tax Havens, Tax Avoidance

3.

Codetermination and Aggressive Reporting: Audit Committee Employee Representation, Tax Aggressiveness, and Earnings Management

Number of pages: 46 Posted: 24 Aug 2019 Last Revised: 22 Feb 2020
James Chyz, Marc Eulerich, Benjamin Fligge and Miles A. Romney
University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen, Mercator School of Managemen and Florida State University
Downloads 210 (173,972)
Citation 1

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Co-Determination, Unions, Tax Aggressiveness, Earnings Management, Board, Audit Committee

4.

Peer Benchmarking Tax Avoidance for Cost of Debt

Number of pages: 44 Posted: 08 Oct 2019 Last Revised: 23 Oct 2019
Florida State University, Florida State University, Florida State University and Florida State University - Department of Risk Management, Insurance, Real Estate & Business Law
Downloads 94 (327,730)

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Tax Avoidance, Undersheltering, Tax Strategy, Cost of Debt

5.

Too Much SALT? The Nuanced Impact of the State and Local Tax Deduction Cap on Pass-Through Business Taxpayers

25 Florida Tax Review __ (2021), FSU College of Law, Law, Business & Economics Paper No. 21-02
Number of pages: 45 Posted: 22 Mar 2021
Jeffrey H. Kahn, Miles A. Romney and John Treu
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program, Florida State University and West Virginia University - College of Business & Economics
Downloads 54 (443,444)

Abstract:

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SALT, AMT, deduction, TCJA, cap, limitation

6.

Tradeoffs Between Tax and Financial Reporting Benefits: Evidence From Purchase Price Allocations in Taxable Acquisitions

Contemporary Accounting Research, Forthcoming, Kelley School of Business Research Paper No. 18-61
Posted: 02 Aug 2018
University of Wisconsin - Madison - Department of Accounting and Information Systems, Florida State University, Indiana University - Kelley School of Business and Wisconsin School of Business

Abstract:

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Book-Tax Tradeoffs, M&A, Goodwill, Tax Planning, Earnings Management