LCB Profile
David Guenther
Scharpf Professor of Accounting / Department Head
Office phone: 541-346-5384
E-mail: guenther@lcbmail.uoregon.edu
Department: Accounting
Office: 376 Lillis
Degree History
Ph.D., University of Washington, 1990
B.A., California State University, 1976
Research/Teaching Awards:
American Taxation Association Tax Manuscript Award: 1993, 1999, and 2000
Recent Publications
"The Valuation Relevance of Reversing Deferred Tax Liabilities.," The Accounting Review, April, 2004 (with Sansing)
"Financial Reporting Environments and International Capital Mobility.," Journal of Accounting Research, June, 2003 (with Young)
"The Association between Financial Accounting Measures and Real Economic Activity: A Multinational Study.," Journal of Accounting & Economics, February, 2000 (with Young)
"Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities.," The Accounting Review, January, 2000 (with Sansing)
"Inventory Accounting Methods and Earnings Price Ratios.," Contemporary Accounting Research, Fall, 1999 (with Dhaliwal and Trombley)
"Capital Gains Tax Rates and the Cost of Capital for Small Business: Evidence from the IPO Market.," Journal of Financial Economics, September, 1999 (with Willenborg)
"Financial Reporting, Tax Costs, and Book-tax Conformity.," ournal of Accounting & Economics, November, 1997 (with Maydew and Nutter)
General Research Areas:
Economics-based research on the effects of income taxes on financing, investing, and financial reporting decisions. Economic effects of international accounting differences.
Biography
David A. Guenther is the Scharpf Professor of Accounting at the Lundquist College of Business at the University of Oregon. Professor Guenther is a leading scholar in the field of taxation as it applies to accounting issues. Professor Guenther's papers have been published in leading academic journals in accounting and finance, including the Journal of Financial Economics, the Journal of Accounting and Economics, The Accounting Review, and the Journal of Accounting Research, and his papers have been awarded the American Taxation Association's annual Tax Manuscript Award three times. Professor Guenther has served on the faculties of the Massachusetts Institute of Technology, the University of Connecticut, and the University of Colorado at Boulder, and he has been an invited visiting scholar at Maastricht University in the Netherlands and the Chinese University of Hong Kong. Prior to his academic career he was a tax consultant and a certified public accountant. He is married with three children, and is a veteran of the United States Marine Corps.
