Research
PUBLICATIONS
PUBLICATIONS
Gardner, J., Sloan, R., and Yoon, J., Forthcoming. Distinguishing Between Recurring and Nonrecurring Components of Earnings Using Unobserved Components Modelling. Journal of Accounting & Economics.
Erickson, M., Gardner, J., and Heitzman, S., June 2021. Tax and Accounting Effects of Reverse Morris Trust Transactions. Tax Notes.
Erickson, M., Gardner, J., and Heitzman, S., May 2020. Altera and the GAAP Financial Statements of Other Public Firms. Tax Notes.
• Impact: Cited by petitioners in reply brief to the Supreme Court of the United States.
WORKING PAPERS
WORKING PAPERS
Gardner, J., Implied Equity Duration: International Evidence. [Job Market Paper, Available Upon Request]