Research

PUBLICATIONS

Gardner, J., Sloan, R., and Yoon, J., 2024. Distinguishing Between Recurring and Nonrecurring Components of Earnings Using Unobserved Components Modelling. Journal of Accounting & Economics.

Erickson, M., Gardner, J., and Heitzman, S., 2021. Tax and Accounting Effects of Reverse Morris Trust Transactions. Tax Notes.

Erickson, M., Gardner, J., and Heitzman, S., 2020. Altera and the GAAP Financial Statements of Other Public Firms. Tax Notes.

• Impact: Cited by petitioners in brief to the Supreme Court of the United States.

WORKING PAPERS

Private Letter Rulings: Unlocking Tax Certainty, Triggering IRS Attention (with Ryan Polk and Courtney Yazzie).

• Scheduled to present at the 2025 ATA Midyear Meeting.

Implied Equity Duration: International Evidence.

The Dichotomy of Classification Shifting: Analyzing Aggressive and Conservative Practices (with Ryan Polk).

Research in Progress

Disallowed Interest Deductions Under TCJA (with Michelle Hanlon and Shane Heitzman).