NATIONAL BUREAU OF ECONOMIC RESEARCH, INC.

Pre-Conference on Financial Reporting and Taxation

Douglas Shackelford, Organizer

July 28, 2006

NBER

1050 Massachusetts Avenue

Cambridge, Massachusetts

PROGRAM

FRIDAY, JULY 28:
8:15 am	Shuttle van departs Royal Sonesta Hotel for NBER
8:30 am	Continental Breakfast
9:00 am	JAMES SALLEE, University of Michigan
	DOUGLAS SHACKELFORD, University of North Carolina and NBER
	JOEL SLEMROD, University of Michigan and NBER
	The Interaction between Real Corporate Decisions and the Flexibility of
	Tax Treatment and Financial Reporting
9:45 am	LESLIE ROBINSON and RICHARD SANSING, Dartmouth College
	Tax Incentives versus Financial Reporting Costs: The Case of Internally Developed Intangible Assets
10:30 am	Coffee Break
10:45 am	LILLIAN MILLS, University of Texas
	GEORGE PLESKO, University of Connecticut
	Does Financial Reporting Distort the Analysis of Corporate Tax Policy?
11:30 am	JENNIFER BLOUIN and IREM TUNA, University of Pennsylvania
	Tax Contingencies: Cushioning the Blow to Earnings from Tax Audits and Policy Changes
12:15 pm	Lunch
1:00 pm	JOHN GRAHAM, Duke University and NBER
	LILLIAN MILLS, University of Texas
	Using Tax Return Data to Simulate Corporate Marginal Tax Rates
1:45 pm	MICHELLE HANLON, University of Michigan
	EDWARD MAYDEW, University of North Carolina
	Book-Tax Conformity: Implications for Multinational Firms
2:30 pm	Coffee Break
2:45 pm	JAMES POTERBA, MIT and NBER
	JERI SEIDMAN, MIT
	The Importance and Composition of Deferred Tax Assets and Liabilities
3:30 pm	MICHELLE HANLON, University of Michigan
	JOEL SLEMROD, University of Michigan and NBER
	What Does Tax Aggressiveness Signal?
	Evidence from Stock Price Reactions to News About Tax Aggressiveness
4:15 pm	Adjourn
7/25/06