University of Southern California

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Robert Trezevant
Associate Professor of Accounting

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

Phone: 
213-740-5013
trezeva@marshall.usc.edu
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

(submitted to JAE) Historical Cost, Inflation, and the US Corporate Tax Burden • 2012
Published: Internal Control Disclosures, Monitoring, and the Cost of Debt; The Accounting Review 86: 1131-1156 • 2011
Submitted to Accounting Review Aug. 2011: Historical Cost, Inflation, and the US Corporate Tax Burden • 2011
Internal Control Disclosures, Monitoring, and the Cost of Debt • 2010
Equity Valuation and the Interaction Between Corporate Tax Rules and Inflation • 2010
Internal Control Disclosures, Monitoring, and the Cost of Debt • 2009
Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence • 2007
Analysis of the Valuation Allowance for Deferred Tax Assets • 2006
International Financial Statement Analysis: Credit Analysis in Hong Kong • 2004
International Financial Statement Analysis: Credit Analysis in Indonesia • 2004
International Financial Statement Analysis: Credit Analysis in the Philippines • 2004
International Financial Statement Analysis: Equity Analysis in the Philippines • 2004
Is a Dividend Tax Penalty Incorporated into the Return on a Firm's Common Stock? • 2003
Abstract from Insider Trading and Corporate Governance Structure: Evidence from Southeast Asia • 2002
Analysis by Creditors: The Fall and Rise of IBM • 2002
Discussion of 'Divestiture Structure and Tax Attributes: Evidence from the Omnibus Budget Reconciliation Act of 1993 • 2001
Tests of a Deferred Tax Explanation of the Negative Association Between the LIFO Reserve and the Firm Value • 2000
Is Comprehensive Income Superior to Net Income as a Summary Measure of Firm Performance? • 1999
A Test of the Theory of Tax Clienteles for Dividend Policies • 1999
Debt and Inventory Accounting Choices: Tests of the Cash-Flow Signaling and Tax-Shield Substitution Theories • 1997
The Use of Special Items to Manage Earnings and Perceptions • 1997
Equity Valuation Models: the Relative Performance of Financial-Statement-Based and Beta-Based Proxies for Equity Risk • 1996
LIFO Adoption and the Tax Shield Substitution Effect • 1996
Does a Hierarchy of Responses to Tax Law Changes Exist? • 1994
How Did Firms Adjust Their Tax-Deductible Activities in Response to the Economic Recovery Act of 1981 • 1994
The Taxable and Book Income Motivations for a LIFO Layer Liquidation • 1994
The Year-End LIFO Inventory Purchasing Decision: An Empirical Test • 1994
Capital Gains and Turn of the Year Stock Price Pressures • 1993
Taxes and the Timing of Corporate Capital Expenditures • 1993
Taxes, Investment-Related Tax Shields and Capital Structure • 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 • 1992
Internal Control Disclosures and the Cost of Debt
Internal Control Disclosures and the Cost of Debt