NATIONAL BUREAU OF ECONOMIC RESEARCH, INC.
Conference on Financial Reporting and Taxation
Douglas Shackelford, Organizer
December 7, 2006
NBER
2nd Floor Conference Room
1050 Massachusetts Avenue
Cambridge, Massachusetts
PROGRAM
THURSDAY, DECEMBER 7:
7:45 am	Shuttle vans depart Royal Sonesta Hotel for NBER
8:00 am	Continental Breakfast
8:30 am	MICHELLE HANLON, University of Michigan
	EDWARD MAYDEW, University of North Carolina
	Book-Tax Conformity: Implications for Multinational Firms
	Discussants: MIHIR DESAI, Harvard University and NBER
	PETER MERRILL, PricewaterhouseCoopers
9:25 am	Coffee Break
9:35 am	DOUGLAS SHACKELFORD, University of North Carolina and NBER
	JOEL SLEMROD, University of Michigan and NBER
	JAMES SALLEE, University of Michigan
	A Unifying Model of How Taxes Affect the Real and Accounting Decisions of Corporations
	Discussants: ALAN AUERBACH, UC, Berkeley and NBER
	TERRY SHEVLIN, University of Washington
10:30 am	JOHN GRAHAM, Duke University and NBER
	LILLIAN MILLS, University of Texas
	Using Tax Return Data to Simulate Corporate Marginal Tax Rates
	Discussants: OLIVER LI, University of Notre Dame
	CLEMENS SIALM, University of Michigan and NBER
11:25 am	Coffee Break
11:40 am	GEORGE PLESKO, University of Connecticut
	Estimates of the Magnitude of Financial and Tax Reporting Conflicts
	Discussants: RAJ CHETTY, UC, Berkeley and NBER
	DAVID WEISBACH, University of Chicago
12:35 pm	Lunch
1:20 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
	Discussants: JOSEPH BANKMAN, Stanford University
	DHAMMIKA DHARMAPALA, University of Connecticut
2:15 pm	Coffee Break
2:30 pm	JAMES POTERBA, MIT and NBER
	NIRUPAMA RAO and JERI SEIDMAN, MIT
	New Evidence on the Importance of Deferred Tax Assets and Liabilities and on Managerial Manipulation of Tax Expense
	Discussants: JAMES HINES, University of Michigan and NBER
	ANDREW SCHMIDT, Columbia University
3:25 pm	LESLIE ROBINSON and RICHARD SANSING, Dartmouth College
	Tax Incentives versus Financial Reporting Costs: The Case of Internally Developed Intangible Assets
	Discussants: CHRISTIAN LEUZ, University of Chicago
	EMMANUEL SAEZ, UC, Berkeley and NBER
4:20 pm	Coffee Break
4:35 pm	JENNIFER BLOUIN and IREM TUNA, University of Pennsylvania
	Tax Contingencies: Cushioning the Blow to Earnings?
	Discussants: MARY MARGARET FRANK, University of Virginia
	THOMAS NEUBIG, Ernst & Young
5:30 pm	Adjourn
5:40 pm	Shuttle vans depart NBER for Royal Sonesta Hotel
6:15 pm	Group Dinner
	Dante Restaurant at the Royal Sonesta Hotel

11/27/06