Friends and alumni of the Lundquist College raised an incredible $358,130 in just 24 hours during the University of Oregon's giving day.
David Guenther
Professor Emeritus of Accounting
Affiliations: Accounting
Email: guenther@uoregon.edu
Phone: 541-346-5384
Office: Anstett 398B
Journal Articles:
Fan, Qintao, David A. Guenther, and Kaishu Wu. "Fixed and Variable Tax Expense and the Cost of Equity Capital." Journal of the American Taxation Association. https://doi.org/10.2308/JATA-2022-007, forthcoming.
May 2024
Guenther, David A., Kyle Peterson, Jake Searcy, and Brian M. Williams. "How Useful are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach." The Accounting Review 90, no. 5: 297-322. https://doi.org/10.2308/TAR-2021-0398.
March 2024
Guenther, David A., Linda K. Krull, and Brian M. Williams. "Identifying Different Types of Tax Avoidance: Implications for Empirical Research." Journal of the American Taxation Association 43, no. 1: 27-50. https://doi.org/10.2308/jata-17-044.
April 2021
Guenther, David A., Kenneth Njoroge, and Brian M. Williams. "Allocation of Internal Cash Flow When Firms Pay Less Tax." The Accounting Review 95, no. 5: 185-210. https://doi.org/10.2308/accr-52623.
September 2020
Guenther, David A., Ryan J. Wilson, and Kaishu Wu. "Tax Uncertainty and Incremental Tax Avoidance." The Accounting Review 94, no. 2: 229-247. https://doi.org/10.2308/accr-52194.
March 2019
Guenther, David A., Steven R. Matsunaga, and Brian M. Williams. "Is Tax Avoidance Related to Firm Risk?" The Accounting Review 92, no. 1: 115-136. https://doi.org/10.2308/accr-51408.
January 2017
Davis, Angela K., David A. Guenther, Linda K. Krull, and Brian M. Williams. "Do Socially Responsible Firms Pay More Taxes?" The Accounting Review 91, no. 1: 47-68. https://doi.org/10.2308/accr-51224.
January 2016
Bryant-Kutcher, Lisa A., David A. Guenther, and Mark Jackson. "How Do Cross-Country Differences in Corporate Tax Rates Affect Firm Value?" Journal of the American Taxation Association 34, no. 2: 1-17. https://doi.org/10.2308/atax-10207.
October 2012
Guenther, David A., and Richard C. Sansing. "Unintended Consequences of LIFO Repeal: The Case of the Oil Industry." The Accounting Review 87, no. 5: 1589-1602. https://doi.org/10.2308/accr-50194.
September 2012
Guenther, David A., and Richard C. Sansing. "The Valuation Relevance of Reversing Deferred Tax Liabilities." The Accounting Review 79, no. 2: 437-451. https://doi.org/10.2308/accr.2004.79.2.437.
April 2004
Young, Danqing, and David A. Guenther, David A. "Financial Reporting Environments and International Capital Mobility." Journal of Accounting Research 41, no. 3: 553-579. https://doi.org/10.1111/1475-679X.00116.
June 2003
Guenther, David A., and Danqing Young. "The Association between Financial Accounting Measures and Real Economic Activity: A Multinational Study." Journal of Accounting and Economics 29, no. 1: 53-72. https://doi.org/10.1016/S0165-4101(00)00013-6.
February 2000
Guenther, David A., and Richard C. Sansing. "Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities." The Accounting Review 75, no. 1: 1-12. https://doi.org/10.2308/accr.2000.75.1.1.
January 2000
Dhaliwal, Dan S., David A. Guenther, and Mark A. Trombley. "Inventory Accounting Methods and Earnings Price Ratios." Contemporary Accounting Research 16, no. 3: 419-436. https://doi.org/10.1111/j.1911-3846.1999.tb00589.x.
October 1999
Guenther, David A., and Michael Willenborg. "Capital Gains Tax Rates and the Cost of Capital for Small Business: Evidence from the IPO Market." Journal of Financial Economics 53, no. 3: 385-408. https://doi.org/10.1016/S0304-405X(99)00026-4.
September 1999
Guenther, David A., Edward L. Maydew, and Sarah E. Nutter. "Financial Reporting, Tax Costs, and Book-tax Conformity." Journal of Accounting and Economics 23, no. 3: 225-248. https://doi.org/10.1016/S0165-4101(97)00009-8.
November 1997
Accounting professor David Guenther has been honored as the top tax educator in the nation, receiving a prestigious award from the American Taxation Association.
Lundquist College of Business faculty share a message of encouragement and resilience with students.
UO tax accounting researchers are once again earning recognition as top industry leaders, according to newly released rankings.
Lundquist College faculty continue to impress with distinguished honors and top industry recognition for their pioneering work.
The University of Oregon’s is the top school for tax research in the world, according to newly released rankings.
Incredible student accomplishments, outstanding faculty research, a major gift from alumni, and more.
A new study from the Lundquist College of Business accounting department found that, in most cases, the assumption that low taxes equal risky choices isn't consistent with the evidence.