Michael Mayberry

Mar 11, 2024 | onlinelibrary.wiley.com | Michael Donohoe |Brian Gale |Michael Mayberry

We examine shareholders’ perceptions about how external tax advisors contribute to corporate tax planning. As residual claimants of corporate tax planning, shareholders benefit from lower corporate taxes, but also bear financial and reputational costs of subsequent tax enforcement. Despite the influential advisory role of external tax advisors in corporate tax planning, existing research on how shareholders perceive this role is limited.

Feb 20, 2024 | landscapemanagement.net | Michael Mayberry

How AI will supercharge landscape operations Michael Mayberry Published Feb 20, 2024 | Updated Feb 15, 2024 Robotic mowers are quickly emerging as a leading application in the world of AI-enabled technologies.

Sep 28, 2023 | onlinelibrary.wiley.com | Michael Donohoe |Petro Lisowsky |Michael Mayberry |William A. Ciconte

Prior research shows that contingent liabilities do not accurately predict future cash payments due to the managerial discretion afforded by accounting standards. We examine the extent to which current accounting guidance for a material contingent liability—the reserve for unrecognized tax benefits (UTBs) under FIN 48—generates accruals that are predictive of future income tax cash outflows.