BIO

Jim Seida investigates how tax and non-tax considerations affect decisions by individuals and firms. He has published in The Accounting Review, Journal of Accounting and Economics, The Journal of the American Taxation Association, National Tax Journal, Tax Notes, and Issues in Accounting Education. In 2003, he testified in front of the Senate Committee on Finance regarding the tax information Enron disclosed in its annual reports. His research has also been cited by the U.S. Treasury Department report on the taxation of international income. Seida teaches a course on taxes and business strategy in the Master of Accountancy Program. Seida received his Doctorate in Accounting from Texas A&M University, a Master’s in Accountancy with a specialization in taxation from the University of Illinois, and a Bachelor’s in Accounting from Arizona State University. He was a tax professional with KPMG.

AREAS OF EXPERTISE

• Income Tax, Corporate Tax, and Accounting for Income Taxes

EDUCATION

• BS, Arizona State University
• MS, University of Illinois
• Ph D, Texas A&M University

TEACHING

• Taxes & Business Strategy
• Taxes and Business Strategy

PUBLICATIONS

"Balancing Tax and Financial Reporting Objectives: Effective Tax Planning Within the Property and Casualty Insurance Industry," (with David W Randolph),  Issues in Accounting Education, 22, May, 2007, 285-318.

"Quantifying the Costs of Intertemporal Income Shifting: Theory and Evidence from the Property & Casualty Insurance Industry," (with D. Randolph, G. Salamon),  The Accounting Review, American Accounting Association, 80 , 2005, 315-348.

"Do Holding Period Tax Incentives Affect Earnings Release Period Selling Activity of Individual Investors?" (with David N. Hurtt),  The Journal of the American Taxation Association, Vol. 26 (no. 2), 2004, 43-64.

"Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion," (with W. Wempe),  National Tax Journal, 57 (No. 4), 2004, 805-828.

"The market's reaction or nonreaction to corporate inversions," (with W. Wempe),  Tax Analysts, 98, 2003, 1146-1150.

"Market reaction to corporate inversion transactions," (with W. Wempe),  Tax Analysts, 97 (No. 5), 2002, 1098-1102.

"A test of the dividend clientele theory via the trading reaction to dividend increases,"  The Journal of the American Taxation Association, Vol. 23 (Supplement), 2001, 21-Jan.

"Applying reverse regression techniques in earnings-return analyses," (with William Cready, David Hurtt),  Journal of Accounting & Economics, 30 (No. 2), 2000, 227-240.

"Do capital gain tax rate changes affect investors' trading decisions?" (with W. Wempe),  Journal of Accounting & Economics, 30 (No. 1), 2000, 33-57.

"Extending Scholes/Wolfson for post-1997 pension investments: Application to the Roth IRA contribution and rollover decisions," (with J. Stern),  The Journal of the American Taxation Asssociation, 20 (no. 2), 1998, 100-110.

Book Articles and Chapters

An Evaluation of Enron's Book/Tax Differences: Enron's Tax Disclosures, (with M. Erickson, S. Wang), Cases in Tax Strategy (2003).

Business Purpose/Profit Motive: Compaq's Purchase and Sale of Shell Common Stock, (with R. Yetman), Cases in Tax Strategy (2003).

Books

Tax Concepts and Analysis, (with Jerrold J. Stern), Tichenor Publishing (2002).

PRESENTATIONS

Jim A Seida, Texas A&M University, "The Influence of Naive Investors on Equity Prices: The Case of Pension Disclosures," ( 2004).

Jim A Seida, University of Notre Dame, "Investors' and managers' reactions to corporate inversions," ( 2003).

Jim A Seida, University of Iowa, Iowa City, Iowa, "Tax-motivated income shifting: Evidence from the property-casualty insurance industry," ( 2002).

Jim A Seida, University of Texas, Austin, Texas, "Tax-motivated income shifting: Evidence from the property-casualty insurance industry," ( 2002).

Jim A Seida, Annual Meeting of the American Accounting Association, "Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements," ( 2001).

Jim A Seida, Annual Meeting of the American Accounting Association, "Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986," ( 2001).

Jim A Seida, JATA Research Conference, Phoenix, AZ, "A test of the dividend clientele theory via the trading reaction to dividend increases," ( 2001).

Jim A Seida, Louisiana State University, Baton Rouge, La, "Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements," ( 2001).

Jim A Seida, University of Arizona, Tucson, AZ, "Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements," ( 2001).

Jim A Seida, University of Notre Dame, Notre Dame, IN, "Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986," ( 2001).

Jim A Seida, Indiana University, Bloomington, IN, "Taxable income management: Evidence from the property-casualty insurance industry following the Tax Reform Act of 1986," ( 2000).

WORKING PAPERS

D. Hurtt, "Intertemporal tax discountinuities or short-term tax rate changes?"

G. Salamon, "The influence of naive investors on equity prices: The case of pension disclosures."

D. Randolph, "Using disclosed income tax information to assess earnings quality."