I am interested in the broad areas of tax and managerial accounting. Using archival methods, I draw on theories from accounting, finance, and economics to examine how tax policies influence firms' decision-making processes. Specifically, my studies explore how tax policies affect managerial decisions such as structuring executive compensation contracts, investment choices, and debt policies. Additionally, I am interested in examining whether tax-motivated income shifting affects financial reporting quality, financial disclosures, and investor perceptions of firms engaged in tax-motivated income shifting. My research (coauthored with Dr. Bin (Betty) Xing, Baylor University) has contributed to developing a large dataset of marginal tax rates for Canadian public firms, forthcoming in Accounting Perspectives.
Hlaing, K. P., and Stapleton, A. 2022. A Literature Review on the Dual Effect of Corporate Tax Planning and Managerial Power on Executive Compensation Structure. Accounting Perspectives, 21(2), 387-423. https://doi.org/10.1111/1911-3838.12287
Hlaing, K.P., and Xing, B. 2025. Simulating Firm-Specific Marginal Tax Rate of Canadian Public Firms and Discussions of Its Usefulness in Examining the Effect of Taxes in Corporate Decisions. forthcoming Accounting PerspectiveHlaing, K. P., and Pourjalali, H. 2012. Economic Reasons for Reporting Property, Plant, and Equipment at Fair Market Value by Foreign Cross-Listed Firms in the United States. Journal of Accounting, Auditing & Finance, 27(4), 557-576. https://doi.org/10.1177/0148558X11423681
Boland, M., Hlaing, K.P., and Lisowsky, P. “Taxes and Investment: Evidence from the ‘Halloween Massacre’ of 2006.” Revised and Resubmit at Journal of Accounting ResearchAier, J.K., Hlaing, K.P., and Koutney, C.Q. “The Timeliness of Loan Loss Recognition and Unrecognized Tax Benefits” Presented at Saint Mary’s University, George Mason University, Canadian Academic Accounting Association Annual Conference 2024
Hlaing, K.P., Tian, J.J., and Xing, B. “International Tax and Management of International Subsidiaries: An Inquiry into the Intersection of Tax and Managerial Accounting Research.” Under Review at the Journal of American Taxation Association
Athanasakou, V., Hlaing, K.P., and Koutney, C.Q. “The Effect of Corporate versus Employee Tax Benefits on Executive Equity Grants: Evidence from Canada” Presented at Canadian Academic Accounting Association Annual Conference 2018, Brock University, Saint Mary’s University, currently the paper is under revision
・ Tax avoidance and Income Shifting・ Effects of Taxes (and Tax Policies) on Corporate Decisions・ Financial Reporting of Corporate Taxes and Tax Uncertainty