Robert Hills

RESEARCH INTERESTS

• • Financial Reporting Quality

  • Debt Contracting

  • Corporate Taxation

PUBLICATIONS

• State Sponsor of Terrorism Disclosure and SEC Financial Reporting Oversight (with Matthew Kubic and Bill Mayew) Journal of Accounting & Economics, 72(1). 

• Did the FASB Codification Reduce the Complexity of Applying US GAAP (with Oliver Binz and Matthew Kubic) Journal of Accounting Research, 61(5).

• Endogeneity and the Economic Consequences of Tax Avoidance (with Scott Dyreng, Christina Lewellen and Bradley Lindsey) Contemporary Accounting Research, 42(1).

WORKING PAPERS

• Measurement Error when Estimating Covenant Violations (with Scott Dyreng, Elia Ferracuti and Matthew Kubic)

• Using Financial Accounting Information to Estimate the Income Shifting of U.S. Multinationals (with Scott Dyreng and Kevin Markle)

• Contractual Complexity in Debt Agreements: The Case of EBITDA (with Adam Badawi, Elisabeth de Fontenay and Scott Dyreng)

• Why is Accounting Information a Poor Predictor of Creditor Losses Given Default? (with Matthew Kubic and Katherine Schipper)

• IRS Monitoring and Corporate Non-Financial Misconduct (with Duke Ferguson and Trent Krupa)

• Foreign Earnings Repatriations and Domestic Employment (with Scott Dyreng)

• Does Enhanced Risk Information Lead to More Misconduct? Evidence from Mandated Enterprise Risk Assessments  (with Paul Hribar and Trent Krupa)

• Do Managers Transparently Disclose Earnings Announcement Revisions? (with Matthew Kubic and Mikhail Sterin)