University of Southern California

Robert Trezevant
Associate Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

Phone: 
213-740-5013
Education: 
PhD, University of Arizona; MBA, UC-Berkeley; BA, Stanford University

Overview

Robert Trezevant studies tax accounting and financial accounting. He has published in Journal of Accounting and Economics,
The Accounting Review, Journal of Accounting Research, Journal of Finance, and National Tax Journal. He serves or has served on the editorial board of The Accounting Review, Journal of the American Taxation Association, and Harvard Business Review of China. Professor Trezevant received the best paper prize from the Journal of Accounting and Economics in 2008, best paper awards from the American Taxation Association in 2001 and 2006, and Marshall's Golden Apple Award for teaching in 1998 and 2009.

Research

Dhaliwal, D., Gaertner, F., Lee, G., and Trezevant, R. H. (2012) "(submitted to JAE) Historical Cost, Inflation, and the US Corporate Tax Burden,".
Dhaliwal, D. S., Hogan, C., Trezevant, R. H., and Wilkins, M. (2011) "Published: Internal Control Disclosures, Monitoring, and the Cost of Debt; The Accounting Review 86: 1131-1156," The Accounting Review, July 2011; volume 86(4), pp. 1131-1156.
Dhaliwal, D. S., Hogan, C., Trezevant, R. H., and Wilkins, M. (2010) "Internal Control Disclosures, Monitoring, and the Cost of Debt," The Accounting Review, forthcoming July 2011.
Dhaliwal, D., Gaertner, F., Lee, G., and Trezevant, R. H. (2010) "Equity Valuation and the Interaction Between Corporate Tax Rules and Inflation,".
Dhaliwal, D., Hogan, C., Trezevant, R. H., and Wilkins, M. (2009) "Internal Control Disclosures, Monitoring, and the Cost of Debt,".
Trezevant, R. H., Dhaliwal, D., Hogan, C., and Wilkins, M. (2008) "Internal Control Disclosures and the Cost of Debt,".
De Fond, M. L., Hung, M. Y., and Trezevant, R. H. (2007) "Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence," Journal of Accounting and Economics, 43, 37-67.
Trezevant, R. H. (2006) "Analysis of the Valuation Allowance for Deferred Tax Assets," Marshall School of Business Case.
Trezevant, R. H. (2004) "International Financial Statement Analysis: Credit Analysis in the Philippines," Marshall School of Business.
Trezevant, R. H. (2004) "International Financial Statement Analysis: Equity Analysis in the Philippines," Marshall School of Business Case.
Trezevant, R. H. (2004) "International Financial Statement Analysis: Credit Analysis in Hong Kong," Marshall School of Business.
Trezevant, R. H. (2004) "International Financial Statement Analysis: Credit Analysis in Indonesia," Marshall School of Business Case.
Dhaliwal, D.S., Li, O.Z., and Trezevant, R. H. (2003) "Is a Dividend Tax Penalty Incorporated into the Return on a Firm's Common Stock?," Journal of Accounting and Economics, 35, 155-178.
Hung, M., and Trezevant, R. H. (2002) "Abstract from Insider Trading and Corporate Governance Structure: Evidence from Southeast Asia," CAPA Conference, 2002.
Trezevant, R. H. (2002) "Analysis by Creditors: The Fall and Rise of IBM," Marshall School of Business Case.
Trezevant, R. H. (2001) "Discussion of 'Divestiture Structure and Tax Attributes: Evidence from the Omnibus Budget Reconciliation Act of 1993," Journal of the American Taxation Association, 22, 72-75.
Dhaliwal, D. S., Trezevant, R. H., and Wilkins, M. S. (2000) "Tests of a Deferred Tax Explanation of the Negative Association Between the LIFO Reserve and the Firm Value," Contemporary Accounting Research, 17, 41-59.
Dhaliwal, D.S., Subramanyam, K.R., and Trezevant, R. H. (1999) "Is Comprehensive Income Superior to Net Income as a Summary Measure of Firm Performance?," Journal of Accounting and Economics, 26, 43-67.
Dhaliwal, D., Erickson, M., and Trezevant, R. H. (1999) "A Test of the Theory of Tax Clienteles for Dividend Policies," National Tax Journal, 52, 179-194.
Hughes, P., and Trezevant, R. H. (1997) "Debt and Inventory Accounting Choices: Tests of the Cash-Flow Signaling and Tax-Shield Substitution Theories," Advances in Financial Planning and Forecasting, 7, 139-171.
Kinney, M., and Trezevant, R. H. (1997) "The Use of Special Items to Manage Earnings and Perceptions," Journal of Financial Statement Analysis, 3, 45-53.
Trezevant, R. H. (1996) "LIFO Adoption and the Tax Shield Substitution Effect," Journal of the American Taxation Association, 18, 18-31.
Dhaliwal, D.S., Ross, M.T., Trezevant, R. H., and Wilkins, M.S. (1996) "Equity Valuation Models: the Relative Performance of Financial-Statement-Based and Beta-Based Proxies for Equity Risk," Journal of Financial Statement Analysis, 1, 31-42.
Frankel, M., and Trezevant, R. H. (1994) "The Year-End LIFO Inventory Purchasing Decision: An Empirical Test," The Accounting Review, 69, 382-398.
Trezevant, R. H. (1994) "Does a Hierarchy of Responses to Tax Law Changes Exist?," Proceedings of the Eighty-Seventh Annual Conference on Taxation (National Tax Journal), 1994, 77-82.
Trezevant, R. H. (1994) "How Did Firms Adjust Their Tax-Deductible Activities in Response to the Economic Recovery Act of 1981," National Tax Journal, 47, 253-271.
Dhaliwal, D.S., Frankel, M., and Trezevant, R. H. (1994) "The Taxable and Book Income Motivations for a LIFO Layer Liquidation," Journal of Accounting Research, 32, 278-289.
Dhaliwal, D., and Trezevant, R. H. (1993) "Capital Gains and Turn of the Year Stock Price Pressures," Advances in Quantitative Analysis of Finance and Accounting, 2, 139-154.
Kinney, M., and Trezevant, R. H. (1993) "Taxes and the Timing of Corporate Capital Expenditures," Journal of the American Taxation Association, 15, 40-62.
Wang, S., Dhaliwal, D., and Trezevant, R. H. (1992) "Taxes, Investment-Related Tax Shields and Capital Structure," The Journal of the American Taxation Association pp.1-21.
Trezevant, R. H. (1992) "Debt Financing and Tax Status: Tests of the Substitution Effect and the Tax Exhaustion Hypothesis Using Firms' Responses to the Economic and Recovery Tax of 1981," Journal of Finance, 47, 1557-1568.